GST Refund on Export of Goods (With Payment of Tax) : FAQ

By | November 13, 2017
(Last Updated On: November 13, 2017)

GST Refund on Account of Export of Goods

1. Am I eligible to receive the refund of IGST paid on export of goods if I have filed GSTR-3B?

Yes, you are eligible for Refund of Integrated Tax on account of Export of goods (with payment of tax) if you meet the following conditions:

• Filed GSTR-1, providing Export details in Table 6A of GSTR-1 along with Shipping bill details having Integrated Tax levied AND

• Filed GSTR-3B of the relevant tax period for which refund is to be paid

2. How can I claim refund on account of Export of Goods (with Payment of Integrated Tax)? When the refund will be processed?

1. Once you file GSTR-1 and provide Export details (Table 6A) along with Shipping bill details having Integrated Tax levied and also file GSTR-3B of the relevant tax period for which refund has to be paid, you are eligible to receive refund on account of the export of goods made on payment of Integrated Tax.

2. GST Portal shares the export data declared under GSTR1 along with a validation that GSTR3B has been filed for the relevant tax period with ICEGATE. Customs System validates the GSTR 01 data with their Shipping Bill and EGM data and process the refund.

3. The taxpayer is not required to file separate refund application in this case and Shipping Bill itself shall be treated as refund application.

4. Once the refund payment will be credited to the account of the taxpayers, the ICEGATE system shall share the payment information with the GST Portal and the GST Portal in turn shall share the information through SMS and e-mail with the taxpayers.

3. I have received SMS and e-mail from GST Portal regarding disbursal. I need further details regarding amount that has be refunded. Whom should I contact?

Refund on account of the Export is processed by the ICEGATE hence for further query taxpayer needs to contact corresponding ICEGATE Jurisdictional officials.

4. Whether GSTR-2 and GSTR-3 need to be filed for claiming the refund?

If the tax payer has filed GSTR-1 and GSTR-3B, then GSTR-2 and GSTR-3 are not required to be filed for claiming refund.

5 If I miss Shipping and Invoice details in a month, can I add the details in the subsequent months and get refund?

Yes, you can add the Shipping and Invoice details in the subsequent months and get refund.

6. In which bank account, will the refund amount be credited? Whether the bank account will be the account I entered in my enrolment/registration form?

The refund will be credited in the Bank account maintained with the ICEGATE/ Customs.

 

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