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Struggle for Refund of IGST paid for the goods exported out of India

Goods and Services Tax - GST - By: - Alkesh Jani - Dated:- 1-3-2018 Last Replied Date:- 3-5-2018 - . The exporter plays a vital role in the country s economy. The Government encourages exporters by various schemes and incentives. The GST regime has also made an efforts in this direction by granting refund of IGST paid on goods and /or services exported out of India. After passing of 8 months, it is not wise to compare or discuss the erstwhile rules and procedures. Here we shall discuss the issue .....

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s. The shipping bill filed by an exporter shall be deemed to be an application for refund in such cases. The application shall be deemed to have been filed only when export manifest or export report is filed and the applicant has furnished a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be. Upon receipt of the information regarding furnishing of a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be, from the common portal, the system designated by the Customs shall pro .....

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ned. The most surprising is, although GST being online, if there is any error or mistake in shipping bill or GSTR-3B, no communication is made to exporter and the exporter runs here and there for refund even after the expiry of sixty days as stipulated under the law. There are refunds pending for the month of July, 2017, the exporter came to know about the errors or mistakes only after visiting the Customs port. Now, the errors and/or mistakes done by exporter, being new to GST regime such as is .....

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or they demonstrated for e.g. error code SB003, i.e. the CHA by mistake made wrong or incomplete GSTIN number in the Shipping Bill resulting into GSTIN mismatch, the resolution to this is as stated in GST fliers is SB003: GSTIN mismatch This error occurs when GSTIN declared in the SB does not match with the GSTIN used to fill the corresponding GST Returns. In this case too, the Exporter may be asked to make necessary adjustments in GSTR-1 by use of amendment Form 9A. However, it is to be noted .....

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cular No. 05/2018-Cus dated 23rd Feb., 2018 states that Once all the invoices pertaining to Shipping Bill are verified by the officer, the system shall calculate the scroll amount against a shipping bill, after subtracting the drawback amount for each invoice where applicable, and display the refund amount to the officer for approval. While till 15th of Feb., 2018 vide Letter F.No. 450/119/2017-Cus-IV of Director of Customs, enclosing FAQ and at Question No. 19 which states that if the Shipping .....

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ll date why order rejecting (RFD-07) is not issued? Why exporters are deprived of their right to appeal as no order of rejection is passed till date. Further, the 2nd proviso to Section 54(3) of CGST, Act, 2017, is reproduced below:- Provided also that no refund of input tax credit shall be allowed, if the supplier of goods or services or both avails of drawback in respect of central tax or claims refund of the integrated tax paid on such supplies. From above it is clear that drawback in the SB .....

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8-Cus that However, ultimately it is the responsibility of the exporters to ensure careful and correct filing of returns for hassle free sanction of IGST refunds Concluding, it can be said that proper authority shall demonstrate by creating a dummy GSTIN that how to rectify the error and mistakes it in order to help the exporters and other tax payers also, to smoothen the GST regime. The other experts are invited to en-light with their valuable views. - Reply By Avinash Gopalakrishnan - The Repl .....

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