TMI BlogExport Rebate not allowed if Drawback ClaimedX X X X Extracts X X X X X X X X Extracts X X X X ..... It was brought to notice by one of the exporter that the department is not processing the IGST refund on exports if drawback is claim on such exports. Do you think this is right and under what condition? - Reply By Alkesh Jani - The Reply = Sir, In this regards,Please refer 2nd Proviso to Section 54(3)(ii) of the CGST Act, 2017 . A declaration to this effect forms part of FORM GST RFD-01A a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s well. I hope now it may clear for your. However, our experts may like to correct me, if mistaken. - Reply By KASTURI SETHI - The Reply = An assessee cannot avail double benefit. It is very much clear as replied by Sh.Alkesh Jani Ji. - Reply By Alkesh Jani - The Reply = Thank you Sir - Reply By CS SANJAY MALHOTRA - The Reply = Dear Mr. Praveen, Please do check with Exporter as to the IGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Refund period. If the same is from Oct 1, 2017 onwards, he will get IGST Refund and Drawback as Drawback rates consists of only Custom Portion . Prior to 01.10.2017, Drawback rates were of 2 types i.e. one with cenvat facility (lower rate) and another with out cenvat facility (higher rate of drawback). IGST refund was admissible if Exporter avails of lower rate and declaration to such effect i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s given at the time of filing of S/Bill. - Reply By KASTURI SETHI - The Reply = Sh.CS Sanjay Malhotra Ji,. Sir Thanks for enrichment of my knowledge. - Reply By Alkesh Jani - The Reply = Sir, in this regards, Circular No. 05/2018-CUS, Para 3 (d) is reproduced d. Once all the invoices pertaining to Shipping Bill are verified by the officer, the system shall calculate the scroll amount agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst a shipping bill, after subtracting the drawback amount for each invoice where applicable , and display the refund amount to the officer for approval . In view of above, it is clear that the amount of refund will be after subtracting the drawback, as there is no mentioned of lower or higher, I think even lower will be deducted. Please correct me, if mistaken - Reply By YAGAY and SUN - T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Reply = We endorse the very view of Mr. Jani. - Export Rebate not allowed if Drawback Claimed - Query Started By: - Praveen Nair Dated:- 16-2-2018 Goods and Services Tax - GST - Got 7 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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