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 ..... Rules 2017. 2. 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 the bank account of the applicant mentioned in his registration particulars and as intimated to the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g in their ICEGATE login. 5.1. Exporters who have not filed their GSTR-I for month of July 2017 are advised to do so immediately. 5.2. For month of August 2017 and subsequent months, facility of filing GSTR-I 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-I on the GSTN Web portal. Exporters are advised to submit the requisite details once GSTN develops the utility. Valid return in Form GSTR-3 or Form GSTR-3B 6. Filing of valid return in GSTR-3 or GSTR-3B is another pre-condition for considering shipping bill/Bill of export as claim for refund. Exporters are advised that they must file these returns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed not to change their bank account details frequently to avoid delay in refund payment. Processing of refund claims 8. 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 in this regard. Detailed EDI procedure for processing of claims and generation of refund scrolls is being circulated by Directorate of Systems, CBEC. DG-Systems is also laying down the procedure for payment and accounting in consulta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed out and shall be communicated separately. Exports in violation of the provisions of the Customs Act, 1962 10. 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. 11. 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. 12. Difficulties, if any, faced in the implementation of this Public Notice may be brought to the notice of this office. (PARAG ..... X X X X Extracts X X X X X X X X Extracts X X X X
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