ITC Related to Exports

This query is : Resolved

Preeti (Querist)
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15 July 2021 hi
im a new ecommerce export seller on eBay.
i take USD payment via PayPal and want to ship DHL etc.
Can i take ITC for the 18% gst from the invoices i will get from ebay, paypal and dhl?
Is it allowed?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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15 July 2021 ITC allowed in such export.

Preeti

Preeti (Querist)
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15 July 2021 thank you sir for the reply..
i have taken LuT to do export..in that case also am i allowed to use ITC?

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Preeti

Preeti (Querist)
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15 July 2021 thank you sir for the reply.. i have taken LuT to do export..in that case also am i allowed to use ITC?

Preeti

Preeti (Querist)
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15 July 2021 also, while filing gst3b, can i utilise this itc
or is there a separate process to claim this itc amount?

please advise

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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16 July 2021 In that case also you are allowed to use ITC.
Utilise the ITC while filling GSTR 3b.

Preeti

Preeti (Querist)
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16 July 2021 thank you sir..
could you please clarify when to use RFD-01 refund application?
Is it for excess remaining ITC even after utilising in gstr 3b?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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16 July 2021 Yes, you are right, it's claim refund for unutilised ITC

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Preeti

Preeti (Querist)
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16 July 2021 thank you so much sir