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TMI BlogRefund of IGST - Export of goods or services or both after payment of IGST [Rule 96 of CGST Rules]X X X X Extracts X X X X X X X X Extracts X X X X ..... ber and the date of shipping bills or bills of export * a departure manifest or * an export manifest or * an export report * The applicant has furnished a valid return in FORM GSTR-3B, if there is any mismatch between the data furnished by the exporter of goods in Shipping Bill and those furnished in statement of outward supplies in FORM GSTR-1 as amended in FORM GSTR-1A(Inserted vide NN. 12/2024 date 10/07/2024) if any, such application for refund of integrated tax paid on the goods exported out of India shall be deemed to have been filed on such date when such mismatch in respect of the said shipping bill is rectified by the exporter; * Mandatory Aadhaar authentication - The applicant has unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grated 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 authorities. [Rule 96(3) of CGST Rules] * The claim for refund shall be withheld where,- * a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund due to the person claiming refund in accordance with the provisions of sub-section (10) or sub-section (11) of section 54; or * the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962; or. * the Commissioner in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;FORM GST RFD-01 and * the intimation of such transmission shall also be sent to the exporter electronically through the common portal, and * notwithstanding anything to the contrary contained in any other rule, the said system generated form shall be deemed to be the application for refund in such cases and * shall be deemed to have been filed on the date of such transmission. [Rule 96(5B) of CGST Rules] * The application for refund in FORM GST RFD-01 transmitted electronically through the common portal in terms of sub-rules (5A) and (5B) of rule 96 of CGST Rule, shall be dealt in accordance with the provisions of rule 89 of CGST Rules. [Rule 96(5C) of CGST Rules] * Refund to Bhutan Government - The Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; Notified supplies, when the supply of goods shall be treated as deemed export under GST, or * 79/2017 of customs dated 13th October 2017 Customs exemption notifications to exempt Integrated Tax/Cess on import of goods under AA/EPCG schemes except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme * As per explanation to rule 96(10) Inserted vide Notification No. 16/2020 - Central Tax dated 23-03-2020 w.e.f. 23-10-2017, For the purpose of this sub-rule, the benefit of the notifications mentioned therein shall not be considered to have been availed only where the registered person has paid IGST and Compensation Cess on inputs and has av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return in GSTR-3 or GSTR-3B is another pre-condition for considering shipping bill/Bill of export as claim for refund. Exporters may be advised that they must file these returns expeditiously without waiting for the last date, to ensure that their refund is processed in a timely manner. * Bank account details * 6. As per Rule 96 of CGST Rules 2017, the refund is to be credited in the bank account of the applicant mentioned in his registration particulars. As a practice, exporters have been declaring details of bank account to Customs for the purpose of drawback etc. There is a possibility that bank account details available with Customs do not match with those declared in the GST registration for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted 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 consultation with Pr. CCA CBEC and CGA of India. Proper officers may be designated in each Commissionerate, who should be in readiness to start generating refund scrolls from 10.10.2017 onwards. 2. Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess. [ Circular No. 233/27/2024-GST Dated 10.09.2024 ] * As per p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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