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TMI BlogRefund of IGST paid on export of goods under Rule 96 of CGST Rules 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for refund of integrated tax paid on the goods exported out of India once export general manifest (EGM) and valid return in Form GSTR-3 of Form GSTR -3B. as the case may be has been filed. Once these conditions are met the, Customs System shall process the claim for refund and an amount equal to the integrated 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. 2. The Committee on Export setup by the GST Council has recommended that IGST refunds for export made in July 2017 must start by 10.10.2017. This recommendation has been endorsed by GST Council in its meeting on 06 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilable by GSTN as present. In order to facilitate processing of refunds, GSTN is making available a separate utility for filing details in Table 6A of GSTR-I on the GSTN web portal. Exporters are advised to submit the requisite details once GSTN develops the utility. Valid return in Form -3 or Form GSTR-3B 5 Filing of valid return in GSTR-3 or GSTR-3B is another pre-condition for considering shipping bill/Bill of export as claim for refund. Exporter are 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 applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SL scrolls are generated. The scroll shall be transmitted electronically to PFMS system for onward payment into their bank accounts. Unlike RoSL where paper scrolls are to be sent by field formation, in this case, electronic verification will be done centrally by a DDO appointed in this regard. Detailed EDI procedure for processing of claims and generation of refund scrolls is being circulated by Directorate of Systems, CBEC. The procedure for payment and accounting in consultation with Pr. CCA CBEC and CGA of India is being laid out by DG (System). Handling of cases under Rule 96(4)(a) 8. Sub rule 4a of aforesaid Rule 96 provides that refund is to be withheld if a request has been received from the jurisdictional Commissioner of C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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