Gst on export
This query is : Resolved
12 August 2017
Hi,
We are going for an export to Malayasia, on IGST paid basis. What is the procedure for claiming the refund of the same. Please let me know whether we have to pay in advance the IGST before the export is initiated.
Please get me a clarity on this.
We are going for an export to Malayasia, on IGST paid basis. What is the procedure for claiming the refund of the same. Please let me know whether we have to pay in advance the IGST before the export is initiated.
Please get me a clarity on this.
12 August 2017
You can export without payment of duty by filing a letter of undertaking with bank guarantee.
VK
VK
12 August 2017
Can we export with payment of duty. Then what is the procedure
Please clarify.
Please clarify.
12 August 2017
Yes you can export with payment of duty and then claim.
I need to check about the payment procedure.
VK
I need to check about the payment procedure.
VK
12 August 2017
Sir did you check the payment procedure
12 August 2017
Vinodji,
Did you check the payment of duty
Did you check the payment of duty
12 August 2017
Please tell me how to pay IGST under Export. What is the procedure
27 July 2024
When exporting goods from India, the procedure for claiming a refund of IGST (Integrated Goods and Services Tax) and the payment process involve several steps. Here’s a detailed explanation:
### 1. **IGST on Exports**
**IGST on Export:**
- Exports from India are considered a "zero-rated supply" under GST. This means that while the supply of goods/services is taxable, the applicable GST rate is effectively zero percent. However, IGST is paid at the time of export, and you can claim a refund of the IGST paid.
### 2. **Procedure for Claiming Refund of IGST**
**Refund Claim Procedure:**
1. **Export Documentation:**
- Ensure that you have all necessary export documents, such as the shipping bill, bill of export, invoice, and proof of export.
2. **Filing GST Return:**
- **GSTR-1:** File your GSTR-1 return with details of the export, including the invoice details and the shipping bill number.
- **GSTR-3B:** File GSTR-3B for the relevant period. Report the IGST paid on exports in the respective columns of the return.
3. **Refund Application:**
- **GST Refund Application:** Apply for a refund of the IGST through the GST portal. This is done by filing a refund application in Form RFD-01.
- **Upload Documents:** Submit the required documents along with the refund application, including the export invoices, shipping bills, and proof of payment of IGST.
4. **Processing by Authorities:**
- The GST authorities will process the refund application. They may ask for additional information or documentation if needed. Ensure timely compliance to avoid delays.
5. **Refund Credit:**
- Once approved, the refund amount will be credited to your bank account or adjusted against future tax liabilities, as per your preference.
### 3. **Advance Payment of IGST**
**Payment Before Export:**
- **IGST Payment:** IGST is generally paid at the time of export. However, you need to make sure that the payment is made as part of the customs clearance process. This payment is required to clear the goods for export, even though the effective rate is zero.
**Procedure for Payment:**
1. **Pre-Export Clearance:**
- Pay IGST while filing the export customs documentation. The IGST is paid through the customs system at the time of export clearance.
2. **Payment in Customs:**
- The customs department will accept the payment of IGST as part of the export clearance process. Ensure that you receive the challan or receipt for the payment made.
### 4. **Export With Payment of Duty**
**Export With Payment of Duty:**
- **Payment of Duty:** For exports, you typically pay IGST, which is considered a duty. This is part of the customs clearance process. Make sure to clear the goods through customs with the necessary documentation.
**Procedure for Export With Payment of Duty:**
1. **Clearance:** Make the IGST payment through the customs system.
2. **Documentation:** Ensure all export documentation is complete and accurate.
3. **Refund Claim:** File a refund application for the IGST paid after the export is completed and ensure all necessary documents are attached.
### 5. **Payment Procedure for IGST**
**Steps for Payment:**
1. **Access GST Portal:** Log in to the GST portal.
2. **Payment of IGST:** During the export process, make the payment of IGST through the customs system.
3. **Receive Challan:** Obtain and keep the receipt or challan for the IGST payment.
**Note:** Ensure compliance with the latest GST rules and procedures as they can be subject to change. Consulting a GST professional or advisor can provide you with specific guidance tailored to your situation.
If you need further details or have specific queries, consulting a GST consultant or tax advisor would be beneficial to ensure accurate compliance and processing.
### 1. **IGST on Exports**
**IGST on Export:**
- Exports from India are considered a "zero-rated supply" under GST. This means that while the supply of goods/services is taxable, the applicable GST rate is effectively zero percent. However, IGST is paid at the time of export, and you can claim a refund of the IGST paid.
### 2. **Procedure for Claiming Refund of IGST**
**Refund Claim Procedure:**
1. **Export Documentation:**
- Ensure that you have all necessary export documents, such as the shipping bill, bill of export, invoice, and proof of export.
2. **Filing GST Return:**
- **GSTR-1:** File your GSTR-1 return with details of the export, including the invoice details and the shipping bill number.
- **GSTR-3B:** File GSTR-3B for the relevant period. Report the IGST paid on exports in the respective columns of the return.
3. **Refund Application:**
- **GST Refund Application:** Apply for a refund of the IGST through the GST portal. This is done by filing a refund application in Form RFD-01.
- **Upload Documents:** Submit the required documents along with the refund application, including the export invoices, shipping bills, and proof of payment of IGST.
4. **Processing by Authorities:**
- The GST authorities will process the refund application. They may ask for additional information or documentation if needed. Ensure timely compliance to avoid delays.
5. **Refund Credit:**
- Once approved, the refund amount will be credited to your bank account or adjusted against future tax liabilities, as per your preference.
### 3. **Advance Payment of IGST**
**Payment Before Export:**
- **IGST Payment:** IGST is generally paid at the time of export. However, you need to make sure that the payment is made as part of the customs clearance process. This payment is required to clear the goods for export, even though the effective rate is zero.
**Procedure for Payment:**
1. **Pre-Export Clearance:**
- Pay IGST while filing the export customs documentation. The IGST is paid through the customs system at the time of export clearance.
2. **Payment in Customs:**
- The customs department will accept the payment of IGST as part of the export clearance process. Ensure that you receive the challan or receipt for the payment made.
### 4. **Export With Payment of Duty**
**Export With Payment of Duty:**
- **Payment of Duty:** For exports, you typically pay IGST, which is considered a duty. This is part of the customs clearance process. Make sure to clear the goods through customs with the necessary documentation.
**Procedure for Export With Payment of Duty:**
1. **Clearance:** Make the IGST payment through the customs system.
2. **Documentation:** Ensure all export documentation is complete and accurate.
3. **Refund Claim:** File a refund application for the IGST paid after the export is completed and ensure all necessary documents are attached.
### 5. **Payment Procedure for IGST**
**Steps for Payment:**
1. **Access GST Portal:** Log in to the GST portal.
2. **Payment of IGST:** During the export process, make the payment of IGST through the customs system.
3. **Receive Challan:** Obtain and keep the receipt or challan for the IGST payment.
**Note:** Ensure compliance with the latest GST rules and procedures as they can be subject to change. Consulting a GST professional or advisor can provide you with specific guidance tailored to your situation.
If you need further details or have specific queries, consulting a GST consultant or tax advisor would be beneficial to ensure accurate compliance and processing.
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