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IGST REFUND CLAIM

Dip Narayan (Deputy Manager) (772 Points)

24 February 2020

Do we have to add the " IGST" figure with the taxable values at the GST TAX INVOICE? The supply is EXPORT / DEEMED EXPORT where the SUPPLIER will claim the refund of IGST?

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5 Replies

abhishek singh (17 Points)
Replied 24 February 2020

Yes ; you have to show the IGST amount..in the tax invoice..

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Dip Narayan (Deputy Manager) (772 Points)
Replied 24 February 2020

I have to show that I understand but whether IGST will be added with the taxable value and invoice total will be including IGST that I need to clarify.

debora M (BUSINESS DEVELOPMENT MANAGER) (1697 Points)
Replied 27 April 2020

Under GST regime exports would be considered as zero-rated supply. Any person making zero rated supply (i.e. any exporter) shall be eligible to claim refund under either of the following options, namely:

(a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit;

(b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied, in accordance with the provisions of section 54 (Refunds) of the Central Goods and Services Tax Act or the rules made there under (i.e Refund Rules 2017).

MARIES (GST Consultant) (219 Points)
Replied 28 April 2020

@ Dip Narayan

Dear Sir, You can add IGST value in invoice. For e.g. taxable value is Rs.100 and IGST is Rs.18, then your invoice value will be Rs.118/-. I presume that this doubt arises in your mind may be because of unjust enrichment. This unjust enrichment is not applicable to refund on account of exports, as per rule 89(2)(l).

However, the above clause does not cover refund on account of deemed export. Hence, you can include IGST amount in invoice amount. But you have to submit a declaration(in case refund is up to 2 lacs or CA cert) that tax incidence has not been passed on.

If doubt still persists, you can send your query to my whatsapp no 6380 592 749

CA Sachin M Jain (CA | GST | Refunds | Advisory | Litigation) (1337 Points)
Replied 11 April 2021

Understand process of IGST refund on Exports

https://youtu.be/w5fAC38FhYI

For more details -
CA Sachin M Jain .8O975. l5447

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