TMI BlogRefund of IGST - Export of goods or services or both with 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 ..... ill filed by an exporter of goods shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:- the person in charge of the conveyance carrying the export goods duly files a departure manifest or an export manifest or an export report covering the number and the date of shipping bills or bills of export; and 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 , such application for refund of integrated tax paid on the goods exported out of India shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment 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 the Board or an officer authorised by the Board, on the basis of data analysis and risk parameters, is of the opinion that verification of credentials of the exporter, including the availment of ITC by the exporter, is considered essential before grant of refund, in order to safeguard the interest of revenue. [Rule 96(4) of CGST Rules] Where refund is withheld in accordance with the provisions of clause (a) or clause (c) rule 96(4) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 Central Government may pay refund of the integrated tax to the Government of Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and where such refund is paid to the Government of Bhutan, the exporter shall not be paid any refund of the integrated tax. [Rule 96(9) of CGST Rules] The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his 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 availed exemption of only Basic Customs Duty (BCD) under the said notifications. [Rule 96(10) of CGST Rules] In order to ensure that refunds start smoothly, following guidelines are issued for the field information [ Instruction No. 15/2017- customs dated 09.10.2017 ] Details of export supplies in Table 6A of GSTR-I 4. The details of zero rated supplies declared in Table 6A of return in Form GSTR-I are matched electronically with the corresponding details available in Customs Systems as per details provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with those declared in the GST registration form. In order to ensure smooth processing and payment of refund of IGST paid on exported goods, it has been decided that said refund amount shall be credited to the bank account of the exporter registered with Customs even if it is different from the bank account of the applicant mentioned in his registration particulars. However, exporters may be advised to either change the bank account declared to Customs to align it with their GST registration particulars or add the account declared with Customs in their GST registration details. 6.1 Further, as the refund payments are being routed through the PFMS portal, the bank account details need to be verified and validated by PFMS. The status of va ..... X X X X Extracts X X X X X X X X Extracts X X X X
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