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TMI BlogRefund of IGST paid on export of goods under Rules 96 of CGST Rules 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... /2017-Customs, dated 09.10.2017 on the above subject. 2. As you are aware, Rule 96 of the CGST Rules 2017 deals with refund of Integrated Tax paid on goods exporter out of India. It provided that the shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exporter 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 of export shall be electronically credited to the bank account of the applicant mentioned in his registration particul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been made available for viewing in their ICEGATE login. 5.1 Exporters who have not filed their GSTR-1 for month of July 2017 may be advised to do so immediately. 5.2 For month of August 2017 and subsequent months, facing of filing GSTR-1 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 may be advised to submit the requisite details once GSTN develops the utility. Valid return in Form GSTR-3 or Form GSTR-3B 6. 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. Exporters may be advi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts validated by PFMS. Exporters are also advised not to change their bank account details frequently to avoid delay in refund payment. Processing of refund claim 8. Proper officer of each jurisdiction shall generate a payment scroll of eligible IGST refunds in the same manner as RoSL 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 formations, in this case, electronic verification will be done centrally by a DDO appointed in this regard. Details EDT procedure for processing of claims and generation of refund scrolls is being circulated by Directorate of System, CBEC. DG-System is also laying down t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being worked out and shall be communicated separately. Exports in violation of the provisions of the Customs Act, 1962 10. In case where proper officer determines that the goods were exported in violation of the provisions of the Customs Act, 1962, IGST refund has to be withheld in term sub-rule 94(4)(b) of the aforesaid Rule 96. Accordingly, necessary action in such cases to ensure that IGST refund is withheld should be taken. 11. Guidelines and procedures for filing and processing of refunds of IGST paid on export goods for exports made under manual (non-EDT) shipping bill shall be communicated separately. 12. Difficulties, if any, in following the above instructions may please be brought to the notice of the undersigned. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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