TMI BlogRefund of IGST paid on export of goods under Rule 96 of CGST Rules 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise. Sir/Madam, Sub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017 As you are aware, Rule 96 of the CGST Rules 2017 deals with refund of Integrated Tax paid on goods exported out of India. It provides that the shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India once export general manifest (EGM) and valid return in Form GSTR-3 or Form GSTR- 3B, as the case may be has been filed. Once these conditions are met, the Customs System shall process the claim for refund and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vant details match. For their convenience, the details available in the Customs System have been made available for viewing in their ICEGATE login. 4.1 Exporters who have not filed their GSTR-1 for month of July 2017 may be advised to do so immediately. 4.2 For month of August 2017 and subsequent months, facility of filing GSTR-1 has not been made available by GSTN at present. In order to facilitate processing of refunds, GSTN is making available a separate utility for filing details in Table 6A of GSTR-1 on the GSTN Web portal. Exporters may be advised to submit the requisite details once GSTN develops the utility. Valid return in Form GSTR-3 or Form GSTR-3B 5. Filing of valid return in GSTR-3 or GSTR-3B is an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alidated by PFMS, they must get their details corrected in the Customs system so that their bank account gets validated by PFMS. Exporters are also advised not to change their bank account details frequently to avoid delay in refund payment. Processing of refund claims 7. Proper officer of each jurisdiction shall generate a payment scroll of eligible IGST refunds in the same manner as RoSL scrolls are generated. The scroll shall be transmitted electronically to PFMS system for onward payment into their bank accounts. Unlike RoSL where paper scrolls are to be sent by field formations, in this case, electronic verification will be done centrally by a DDO appointed in this regard. Detailed EDI procedure for processing of claims and ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same to Common portal is being worked out and shall be communicated separately. Exports in violation of the provisions of the Customs Act, 1962 9. In case where proper officer determines that the goods were exported in violation of the provisions of the Customs Act, 1962 , IGST refund has to be withheld in terms sub rule 94(4)(b) of aforesaid Rule 96 . Accordingly, necessary action in such cases to ensure that IGST refund is withheld should be taken. 10. Guidelines and procedures for filing and processing of refunds of IGST paid on export goods for exports made under manual (non-EDI) shipping bills shall be communicated separately. 11. Suitable trade notices and standing orders should be issued for guidance of trade and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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