REFUND ON GST INADVERTENT DUTY STRUCTURE

This query is : Open

S. RAVICHANDRAN (Querist)
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15 April 2020 SIR

PLEASE LET ME KNOW THE CLAIM REFUND ON GST INADVERTENT DUTY STRUCTURE, THE GST PAID ON SERVICES ARE ELIGIBLE TO CLAIM REFUND.
AND ALSO KNOW EXPORT OF GOODS WITH IGST AND GET REFUND, GET CREDITED THE DRAWBACK, IN THIS CIRCUMSTANCES, THE EXCESS AVAILABLE ITC IN THE ECL CAN APPLY REFUND ON GST INADVERTENT DUTY STRUCTURE
EXAMPLE : INPUTS RATE OF GST @ 18% OUTPUTS RATE OF IGST @ 5% EXPORTS
PLEASE CLARIFY
SR

Nilesh

Nilesh (Expert)
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21 April 2020 You can claim as refund of inputs. However as per provision refund of Input Services and capital goods- refund would not available. You can keep credit in books and you may used in future liabality

CA Ankit Kumawat

CA Ankit Kumawat (Expert)
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30 April 2020 Where you claimed drawback under customes as well gst you won't be granted refund of IGST. HOWEVER if you claim drawback only of customs, refund of IGST will be allowed.

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