Export of services under gst

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

03 September 2018 Dear Expert,
i am working in a research company we did a research for a foreign company (Research was made in India only) and invoice was issued with payment of IGST without LUT. Now we are submitted the documents to Department for Refund the IGST. Department told us for Refund of IGST, Payment should be received in foreign currency only.

Now Please advise the way for get refund of IGST as we had not charged it from client.

Regards

Vipin Khandelwal
9999491456

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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03 September 2018 You are right in not charging igst to your client. You can claim refund only when you receive payment in foreign currency for service provided.

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
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04 September 2018 Since Section 2 of the IGST Act as amended to permit refund in case of export of service even in Indian rupees do not have retrospective application hence, there is no option to claim refund of the IGST already paid,as stated in your query, from the Department. You could claim it from your client through a debit note.

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CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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04 September 2018 Igst can't be claimed from client that is why it's refunded don't give wrong advice.

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
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04 September 2018 You cannot claim refund that is why you need to recover from the client..read the query and reply properlly..and do not use wrong words without understanding..

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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04 September 2018 No GST can be charged to foreign client on export of goods and services read the GST provisions. That's why refund is claimed.

Vishakha Kejriwal.

Vishakha Kejriwal. (Expert)
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04 September 2018 Mr.Vipin , you could pl. revert for any further doubts...

Querist : Anonymous

Querist : Anonymous (Querist)

04 September 2018 Thanks for your reply.
Client is not ready to pay and we can't claim from refund from government as per your suggestion.
So request you please advice to any way out to get refund from client.

Regards
Vipin

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