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TMI BlogRefund of IGST - Export of goods or services or both after payment of IGST [Rule 96 of CGST Rules]X X X X Extracts X X X X X X X X Extracts X X X X ..... hipping bills or bills of export * a departure manifest or * an export manifest or * an export report * The applicant has furnished a valid return in FORM GSTR-3B, if there is any mismatch between the data furnished by the exporter of goods in Shipping Bill and those furnished in statement of outward supplies in FORM GSTR-1 as amended in FORM GSTR-1A(Inserted vide NN. 12/2024 date 10/07/2024) if any, such application for refund of integrated tax paid on the goods exported out of India shall be deemed to have been filed on such date when such mismatch in respect of the said shipping bill is rectified by the exporter; * Mandatory Aadhaar authentication - The applicant has undergone Aadhaar authentication in the manner provided in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account of the applicant mentioned in his registration particulars and as intimated to the Customs authorities. [Rule 96(3) of CGST Rules] * The claim for refund shall be withheld where,- * a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund due to the person claiming refund in accordance with the provisions of sub-section (10) or sub-section (11) of section 54; or * the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962; or. * the Commissioner in the Board or an officer authorised by the Board, on the basis of data analysis and risk parameters, is of the opinion that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otwithstanding 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. [Rule 96(5B) of CGST Rules] * The application for refund in FORM GST RFD-01 transmitted electronically through the common portal in terms of sub-rules (5A) and (5B) of rule 96 of CGST Rule, shall be dealt in accordance with the provisions of rule 89 of CGST Rules. [Rule 96(5C) of CGST Rules] * Refund to Bhutan Government - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A/EPCG schemes except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme * As per explanation to rule 96(10) Inserted vide Notification No. 16/2020 - Central Tax dated 23-03-2020 w.e.f. 23-10-2017, 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 IGST and Compensation Cess on inputs and has availed exemption of only Basic Customs Duty (BCD) under the said notifications. [Rule 96(10) of CGST Rules] Note - Important Instruction, Circular and Notification 1. In order to ensure that refunds start smoothly, following guidelines are issued for the field information ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in the bank account of the applicant mentioned in his registration particulars. As a practice, exporters have been declaring details of bank account to Customs for the purpose of drawback etc. There is a possibility that bank account details available with Customs do not match with those declared in the GST registration form. In order to ensure smooth processing and payment of refund of IGST paid on exported goods, it has been decided that said refund amount shall be credited to the bank account of the exporter registered with Customs even if it is different from the bank account of the applicant mentioned in his registration particulars. However, exporters may be advised to either change the bank account declared to Customs to align it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess. [ Circular No. 233/27/2024-GST Dated 10.09.2024 ] * As per para 2.3 " it is clarified that where the inputs were initially imported without payment of integrated tax and compensation cess by availing benefits under Notification No. 78/2017-Customs dated 13.10.2017 or Notification No. 79/2017-Customs dated 13.10.2017, but subsequently, IGST and compensation cess on such imported inputs are paid at a later date, along with interest, and the Bill of Entry in respect of the import of the said inputs is got ..... X X X X Extracts X X X X X X X X Extracts X X X X
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