Refund of ITC on Account of Exports without Payment of Tax

How can I file application for refund of ITC on account of Exports without payment of Tax on the GST Portal?

To file the application for refund of ITC on account of Exports without payment of Tax on the GST Portal, perform following steps:

1. Access the https://www.gst.gov.in/ URL. The GST Home page is displayed.

2. Click the Services > Refunds > Application for Refund command.

3. The Select the refund type page is displayed. Select the Refund of ITC on Export of Goods & Services without Payment of Tax option.

4. Select the Financial Year for which application has to be filed from the drop-down list.

5. Select the Tax Period for which application has to be filed from the drop-down list.

6. Click the CREATE button.

7. Select Yes if you want to file a nil refund. Or else, select No.

In case of Yes:

8. Select the Declaration checkbox.

9. In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.

10. Click the FILE WITH DSC or FILE WITH EVC button.

In Case of DSC:

a. Click the PROCEED button.

b. Select the certificate and click the SIGN button.

In Case of EVC:

a. Enter the OTP sent to email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.

In case of No:

8. The Refund of ITC on Export of Goods & Services without Payment of Tax page is displayed.

First you need to download the offline utility, upload details of Exports of Goods and/or services and then file refund of ITC on account of Exports of goods and services (without payment of tax).

Click the hyperlink below to know more about them.

• Download Offline Utility - To download and enter details in Statement 3 for invoices for which refund has to be claimed
• Upload Details of Exports of goods and/ or services - To upload the CSV file with details of exports of good/ or services
• Refund of ITC on Export of Goods & Services without Payment of Tax - To enter details for refund of ITC on exports of good/ or services without payment of tax

Download Offline Utility

9. Click the Download Offline Utility link.

10. Click the PROCEED button.

11. The zip file is downloaded. Right click on the zip file and select Extract All to unzip the downloaded file.

d. Statement 3 template would be downloaded. Open the excel sheet.

12. Once the template is downloaded, you need to enter the invoice details for which refund has to be claimed. Enter the GSTIN and “From Return Period” and “To Return Period” in mmyyyy format for which refund has to be claimed.

13. Enter the Sr. No., Invoice Details, Goods/ Services, Shipping bill/ Bill of export/ Endorsed Invoice no. details.

Notes: 1. EGM details are mandatory in case goods and BRC/FIRC details are mandatory in case of Services.

2. Port Code can be 6 digits alphanumeric only. Shipping Bill No can be 3 to 7 numeric digits.

3. EGM length can be between 1 to 20 characters.

4. BRC/FIRC length can be between 3 to 30 alphanumeric characters.

14. Click the Validate & Calculate button.

15. The total number of records in the sheet is displayed. Click the OK button.

In case of Error:

16.1. Error is displayed in the Error column. Rectify the error.

16.2. Click the Validate & Calculate button.

16.3. Notice that the Error column is blank now after rectification.

17. Click the Create File To Upload button.

18. Browse the location where you want to save the file.

19. Enter the name of the file and click the SAVE button.

20. A success message is displayed that file is created and you can now proceed to upload the file on the GST Portal. Click the OK button.

Upload Details of Exports of goods and/ or services

21. Click the link Click to upload the details of Exports of goods and/ or services.

22. Click the CLICK HERE TO UPLOAD button.

23. Browse the location where you saved the JSON file. Select the file and click the Open button.

24.1. A success message is displayed that Statement has been uploaded successfully. You can click the Download Unique Invoices link to view the invoices that has been uploaded successfully.

24.2. Unique invoices that has been uploaded successfully are displayed.

25. Select the Declaration checkbox.

26. Click the PROCEED button.

27. Click the VALIDATE STATEMENT button.

28.1. In case any statement is validated with error, click the Download Invalid Invoice link.

28.2 Invalid invoice excel sheet is downloaded on your machine. Open the invalid invoice excel sheet. Error details are displayed.

28.3 (a). If your statement has been uploaded/validated with error, rectify the error in the JSON file and upload these invoices on the GST Portal again, as per process described above.

Note: You need to upload only the error invoices again by clicking the CLICK HERE TO UPLOAD button.

28.3 (b). If you don't have any error and statement has been validated, and then you want to update/delete the statement, then you would have to first delete the whole statement and upload a new statement of invoices again if needed.

29. Once the statement is validated, you will get a confirmation message on screen that the statement has been submitted successfully for validation. Click the BACKbutton.

Refund of ITC on Export of Goods & Services without Payment of Tax

30. In the Table Computation of Refund to be claimed Statement-3A [rule 89(4)]: -

Note:

a. In Column (1) of Turnover of zero rated supply of goods and services (1), enter the aggregate turnover of zero rated supply of goods and services i.e. Integrated Tax, Central Tax, State/ UT Tax and Cess. Turn-over of Zero-rated supply may be taken from the column 3.1 (b) of the FORM-GSTR-3B.

b. In Column (2) of Adjusted total turnover, enter the aggregate adjusted total turnover i.e. Integrated Tax, Central Tax, State/ UT Tax and Cess.

c. In Column (3) of Net input tax credit, the Net ITC in table “Computation of Refund to be claimed” is auto-populated by the system and can be edited downwards considering net ITC availed for the heads of CGST/SGST/IGST together in the return for the respective tax period for which refund is claimed excluding any ITC related to Capital Goods, transition ITC that may have been posted in the ledger on account of transition ITC claims in the said period as well as refund claimed under Rule 89(4A) (deemed export) and/ or (4B) (merchant exporter or export).

d. Refund amount will be determined by using the formulae given in rule 89(4) of the CGST/SGST/UTGST Rules which is as under:

Refund Amount= (Turn-over of Zero-rated supply of Goods + Turn-over of Zero-rated supply of services) X Net ITC/Adjusted Total Turn-over.

e. After filling the appropriate figures in the table (Statement 3A), the amount of refund will get auto populated in the column (4) “Maximum refund amount to be claimed”.

31. In the Table Amount Eligible for Refund: -

The values as computed in the Table Amount Eligible for Refund table:

• In Column "Balance in Electronic Credit ledger at the end of tax period for which refund is claimed (balance remaining after return for this period is filed) (1)" amount is reflecting from Electronic Credit Ledger as at the end of the tax period, for which Refund is being claimed.

• In Column "Balance in Electronic Credit ledger at the time of filing of refund application (2)" amount is reflecting from Electronic  Credit Ledger as on the date of filing refund application.

Enter the "Refund Amount to be claimed’ which should be lowest from the table column of the below three:

• “Maximum refund amount to be claimed” calculated as per table “Computation of Refund to be claimed” in statement 3A

• Balance in Electronic Credit Ledger at the time of filing refund application (auto-populated)

• Balance in Electronic Credit Ledger at the end of the tax period for which refund is claimed (auto-populated)

32. Select the Bank Account Number from the drop-down list.

33. In case you have filed the bond/ undertaking (Form GST RFD-11), select Yes or else select No. In case of Yes, enter the Reference Number of RFD-11 filing.

34. Click the SAVE button.

Note: To view your saved application, navigate to Services > Refunds > My Saved/Filed Application command.

Application can be saved at any stage of completion for a maximum time period of 15 days. If the same is not filed within 15 days, the saved draft will be purged from the GST database.

35. Click the PREVIEW button to download the form in PDF format.

36. Form is downloaded in the PDF format.

37. Select the Declaration and Undertaking checkbox.

38. Click the SUBMIT button.

39. Click the PROCEED button.

40. Select the Declaration checkbox.

41. In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.

42. Click the FILE WITH DSC or FILE WITH EVC button.

In Case of DSC:

a. Click the PROCEED button.
b. Select the certificate and click the SIGN button.

In Case of EVC:

a. Enter the OTP sent to email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.

43. The success message is displayed and status is changed to Submitted. Application Reference Number (ARN) receipt is downloaded and also sent on your e-mail address and mobile phone number. Click the PDF to open the receipt.

Notes:

• The system generates an ARN and displays it in a confirmation message, indicating that the refund application has been successfully filed.

• GST Portal sends the ARN to registered e-mail ID and mobile number of the registered taxpayer.

• GST Portal also makes a Debit entry in the Electronic Credit Ledger for the amount claimed as refund.

• Filed applications (ARNs) can be downloaded as PDF documents using the My Saved / Filed Applications option under Refunds.

• Filed applications can be tracked using the Track Application Status option under Refunds.

• Once the ARN is generated on filing of form RFD-01A, refund application shall be assigned to refund processing officer for processing. The application will be processed and refund status shall be updated.

• The disbursement is made once the concerned Tax Official processes the refund application.

44. ARN receipt is displayed.

45. Navigate to Services > Ledgers > Electronic Credit Ledger to view the debit entry in the Electronic Credit Ledger for the amount claimed as refund.

46. The Electronic Credit Ledger is displayed. Click the Electronic Credit Ledger link.

47. Select the From and To date using the calendar to select the period for which you want to view the transactions of Electronic Credit Ledger.

48. Click the GO button.

The Electronic Credit Ledger details are displayed. Notice the debit entry in the Electronic Credit Ledger for the amount claimed as refund.