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TMI BlogRefund of IGST paid oh 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 ..... .No.450/119/2017-Cus-IV from OSD (Cus-IV), CBEC, New Delhi read with as, Rule 96 of the CGST Rules, 2017 which deals with refund of Integrated Tax paid on goods exported out of India. It provides that the shipping bill filed by an exporter shall be deemed to be an application 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 or 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s available in the Customs System have been made available for viewing in their ICEGATE login. 4.1 Exporters who have not filed their GSTR-I for month of July 2017 are advised to do so immediately. 4.2 For month of August 2017 and subsequent months, facility of filing GSTR-I has not been made available by GSTN at present. In order to facilitate processing of refunds, GSTN, is making available a separate utility for filing details in Table 6A of GSTR-1 on the GSTN Web portal. Exporters are advised to submit the requisite details once GSTN develops the utility. Valid return in Form GSTR-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 cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m so that their bank account gets validated by PFMS. Exporters are also advised not to change their bank account details frequently to avoid delay in refund payment. Processing of refund claims 7. Proper officer, i.e., Dy. Commissioner (Export IGST Refun4) shall generate a payment scroll of eligible IGST refunds in the same manner as POSL scrolls are generated. The scroll shall be transmitted electronically to PFMS system for on Ward payment into their bank accounts. Unlike ROSL where paper scrolls are to be sent by field formations, in this case; electronic verification will be done centrally by a DDO appointed in this regard. DG Systems is laying down the procedure for payment and accounting in consultation with Pr. CCA CBEC an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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