Hi,
There are two types of Refund in GST in export case,
1. Refund of IGST paid on export: without considering ITC
2. Refund of ITC, if export at zero rated.
My question:
Say IGST paid on export Rs. 100 and claimed refund & received.
and ITC paid on purchase Rs. 1000 and shows in electric ledger.
Now how to claim Refund of excess 900 balance remains in credit ledger? Please suggest rule or procedure.