Export Rebate not allowed if Drawback Claimed

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Export Rebate not allowed if Drawback Claimed
Query (Issue) Started By: - Praveen Nair Dated:- 16-2-2018 Last Reply Date:- 20-5-2018 Goods and Services Tax - GST
Got 7 Replies
GST
It was brought to notice by one of the exporter that the department is not processing the IGST refund on exports if drawback is claim on such exports. Do you think this is right and under what condition? Re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ply By Alkesh Jani: The Reply: Sir, In this regards,Please refer 2nd Proviso to Section 54(3)(ii) of the CGST Act, 2017. A declaration to this effect forms part of FORM GST RFD-01A as well. I hope now it may clear for your. However, our experts may like to correct me, if mistaken. Reply By KASTURI SETHI: The Reply: An assessee cannot avail double benefit. It is very much clear as replied by Sh. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Alkesh Jani Ji. Reply By Alkesh Jani: The Reply: Thank you Sir Reply By CS SANJAY MALHOTRA: The Reply: Dear Mr. Praveen, Please do check with Exporter as to the IGST Refund period. If the same is from Oct 1, 2017 onwards, he will get IGST Refund and Drawback as Drawback rates consists of only "Custom Portion". Prior to 01.10.2017, Drawback rates were of 2 types i.e. one with cenva .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t facility (lower rate) and another with out cenvat facility (higher rate of drawback). IGST refund was admissible if Exporter avails of lower rate and declaration to such effect is given at the time of filing of S/Bill. Reply By KASTURI SETHI: The Reply: Sh.CS Sanjay Malhotra Ji,. Sir Thanks for enrichment of my knowledge. Reply By Alkesh Jani: The Reply: Sir, in this regards, Circular No. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 05/2018-CUS, Para 3 (d) is reproduced "d. Once all the invoices pertaining to Shipping Bill are verified by the officer, the system shall calculate the scroll amount against a shipping bill, after subtracting the drawback amount for each invoice where applicable, and display the refund amount to the officer for approval". In view of above, it is clear that the amount of refund will be a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fter subtracting the drawback, as there is no mentioned of lower or higher, I think even lower will be deducted. Please correct me, if mistaken Reply By YAGAY and SUN: The Reply: We endorse the very view of Mr. Jani.
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X