Procedure of Refund of IGST paid on export of goods or services under bond or Letter of Undertaking

Rule-96 of CGST Rules 2017

Refund of inte­grat­ed tax paid on export of goods or ser­vices under bond or Let­ter of Undertaking.- 

(1) Any reg­is­tered per­son avail­ing the option to sup­ply goods or ser­vices for export with­out pay­ment of inte­grat­ed tax shall fur­nish, pri­or to export, a bond or a Let­ter of Under­tak­ing in FORM GST RFD-11 to the juris­dic­tion­al Com­mis­sion­er, bind­ing him­self to pay the tax due along with the inter­est spec­i­fied under sub-sec­tion (1) of sec­tion 50 with­in a peri­od of —

• fif­teen days after the expiry of three months from the date of issue of the invoice for export, if the goods are not export­ed out of India; or
• fif­teen days after the expiry of one year, or such fur­ther peri­od as may be allowed by the Com­mis­sion­er, from the date of issue of the invoice for export, if the pay­ment of such ser­vices is not received by the exporter in con­vert­ible foreign
• The details of the export invoic­es con­tained in FORM GSTR‑1 fur­nished on the com­mon por­tal shall be elec­tron­i­cal­ly trans­mit­ted to the sys­tem des­ig­nat­ed by Cus­toms and a con­fir­ma­tion that the goods cov­ered by the said invoic­es have been export­ed out of India shall be elec­tron­i­cal­ly trans­mit­ted to the com­mon por­tal from the said system.

• Where the goods are not export­ed with­in the time spec­i­fied in sub-rule (1) and the reg­is­tered per­son fails to pay the amount men­tioned in the said sub-rule, the export as allowed under bond or Let­ter of Under­tak­ing shall be with­drawn forth­with and the said amount shall be recov­ered from the reg­is­tered per­son in accor­dance with the pro­vi­sions of section
• The export as allowed under bond or Let­ter of Under­tak­ing with­drawn in terms of sub- rule (3) shall be restored imme­di­ate­ly when the reg­is­tered per­son pays the amount
• The Board, by way of noti­fi­ca­tion, may spec­i­fy the con­di­tions and safe­guards under which a Let­ter of Under­tak­ing may be fur­nished in place of a

The pro­vi­sions of sub rule (1) shall apply, mutatis mutan­dis, in respect of zero-rat­ed sup­ply of goods or ser­vices or both to a Spe­cial Eco­nom­ic Zone devel­op­er or a Spe­cial Eco­nom­ic Zone unit with­out pay­ment of inte­grat­ed tax.”;