Procedure of Refund of IGST on goods exported out of India

Rule- 96 of CGST Rules 2017

Refund of inte­grat­ed tax paid on goods export­ed out of India -

(1) 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 and such appli­ca­tion shall be deemed to have been filed only when:-

• the per­son in charge of the con­veyance car­ry­ing the export goods duly files an export man­i­fest or an export report cov­er­ing the num­ber and the date of ship­ping bills or bills of export; and
• the appli­cant has fur­nished a valid return in FORM GSTR‑3 or FORM GSTR- 3B, as the case may be;

• The details of the rel­e­vant export invoic­es con­tained in FORM GSTR‑1 shall be trans­mit­ted elec­tron­i­cal­ly by the com­mon por­tal to the sys­tem des­ig­nat­ed by the Cus­toms and the said sys­tem shall elec­tron­i­cal­ly trans­mit to the com­mon por­tal, a con­fir­ma­tion that the goods cov­ered by the said invoic­es have been export­ed out of

 

• Upon the receipt of the infor­ma­tion regard­ing the fur­nish­ing of a valid return in FORM GSTR‑3 or FORM GSTR-3B, as the case may be from the com­mon por­tal, the sys­tem des­ig­nat­ed by the Cus­toms 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.
• 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.

• Where refund is with­held in accor­dance with the pro­vi­sions of clause (a) of sub-rule (4), the prop­er offi­cer of inte­grat­ed tax at the Cus­toms sta­tion shall inti­mate the appli­cant and the juris­dic­tion­al Com­mis­sion­er of cen­tral tax, State tax or Union ter­ri­to­ry tax, as the case may be, and a copy of such inti­ma­tion shall be trans­mit­ted to the common
• Upon trans­mis­sion of the inti­ma­tion under sub-rule (5), the prop­er offi­cer of cen­tral tax or State tax or Union ter­ri­to­ry tax, as the case may be, shall pass an order in Part B of FORM GST RFD-07.
• Where the appli­cant becomes enti­tled to refund of the amount with­held under clause (a) of sub-rule (4), the con­cerned juris­dic­tion­al offi­cer of cen­tral tax, State tax or Union ter­ri­to­ry tax, as the case may be, shall pro­ceed to refund the amount after pass­ing an order in FORM GST RFD-06.

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 where such refund is paid to the Gov­ern­ment of Bhutan, the exporter shall not be paid any refund of the inte­grat­ed tax.