Refund of IGST paid on Exports

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..... Refund of IGST paid on Exports
Query (Issue) Started By: - SARAVANAN RENGACHARY Dated:- 30-7-2019 Last Reply Date:- 24-5-2020 Customs - Exim - SEZ
Got 3 Replies
Customs
Dear Experts, Can .....

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..... a EHTP/EOU unit export the goods on payment of IGST and claim the refund after filing GSTR-1 and GSTR-3B. Note: IGST will be paid utilizing input credit account. regards Saravanan. Reply By KASTU .....

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..... RI SETHI: The Reply: Yes. EOU is like any other supplier under GST and all the provisions of the GST law apply. Section 16 of IGST Act also applies to EOU. Goods can be exported on payment of IGST an .....

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..... d refund can be claimed under Section 54 (8)(a) of CGST Act.. Also see Notification No.49/17-CT dated 18.10.17 and 1/19-CT dated 15.1.19. Reply By Ramesh Kothari: The Reply: Yes can avail to get ref .....

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..... und of unutilised ITC Reply By YAGAY andSUN: The Reply: In our view, it is allowed and possible.
Discussion Forum - Knowledge Sharing .....

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