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TMI BlogRefund of integrated tax paid on goods or services exported out of IndiaX X X X Extracts X X X X X X X X Extracts X X X X ..... porter; ] 15 [ (c) the applicant has undergone Aadhaar authentication in the manner provided in rule 10B; ] 25 [ Provided that the exporter of goods may file an application electronically in FORM GST RFD-01 through the common portal for refund of additional integrated tax paid on account of upward revision in price of goods subsequent to export of such goods, and on which the amount of integrated tax paid at the time of export of such goods has already been refunded in accordance with provisions of sub-rule (3) of this rule, and such application shall be dealt with in accordance with the provisions of rule 89. ] (2) The details of the 5 [relevant export invoices in respect of export of goods] contained in FORM GSTR-1 26 [ , as amended in FORM GSTR-1A if any, ] shall be transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices have been exported out of India. 23 [****] (3) Upon the receipt of the information regarding the furnishing of a valid return in 22 [ FORM GSTR-3B ] from the common portal, 6 [the system designated by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. (5C) The application for refund in FORM GST RFD-01 transmitted electronically through the common portal in terms of sub-rules (5A) and (5B) shall be dealt in accordance with the provisions of rule 89. ] 21 [ **** ] (8) 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. 7 [ (9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provisions of rule 89 . 27 [ **** ] *************** NOTES:- 1. Inserted vide notification no. 15/2017 dated 1.7.2017 w.e.f. 1st day of July, 2017 2. Inserted vide Not no. 51/2017 dated 28-10-2017 3. Inse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctober, 2017 . 9. Substituted vide Notification No. 53/2018 Central Tax dated 09-10-2018 w.e.f. 23-10-2017 before it was read as 8 [ (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have - (a) received supplies on which the benefit of the Government of India, Ministry of Finance notification No. 48/2017-Central Tax, dated the 18th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1305 (E), dated the 18th October, 2017 or notification No. 40/2017-Central Tax (Rate), dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or (b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TION NO. 14/2022 Central Tax dated 05-07-2022 w.e.f. 01-07-2017 before it was read as, 1962 18. Inserted vide NOTIFICATION NO. 14/2022 Central Tax dated 05-07-2022 w.e.f. 01-07-2017 19. Omitted vide NOTIFICATION NO. 14/2022 Central Tax dated 05-07-2022 w.e.f. 01-07-2017 before it was read as, (5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the proper officer of integrated tax at the Customs station shall intimate the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation shall be transmitted to the common portal. 20. Inserted vide NOTIFICATION NO. 14/2022 Central Tax dated 05-07-2022 w.e.f. 01-07-2017 21. Omitted vide NOTIFICATION NO. 14/2022 Central Tax dated 05-07-2022 w.e.f. 01-07-2017 before it was read as, (6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union territory tax, as the case may be, shall pass an order in 13 [ Part A ] of FORM GST RFD-07 . (7) Where the applicant becomes entitled to refund of the amount withheld under clause (a) of sub-rule (4), the concerned jurisdictio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or (b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme. ]] 12 [ Explanation.- 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 Integrated Goods and Services Tax and Compensation Cess on inputs and has availed exemption of only Basic Customs Duty (BCD) under the said notifications. ] - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI ..... 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