If any person has taxable turnover and exports without payment of tax. Can he claim refund on pro-rata basis. If yes then as per which section?
Do we have to submit all the ITC invoices after filing or only that against which we have claimed refun
GST ON EXPORT
Inter-State supply (7(5) IGST act) and covered under the IGST Act. Export is treated as Inter-state supply under GST and IGST is charge on export.
zero rated supply (Sec.16 (1) IGST act) i.e. the goods or services exported shall be relieved of GST levied upon them either at the input stage or at the final product stage.
U CAN CLAIM ITC & IGST IF PAID BY APPLYING GST -RFD-01 FORM FOR REFUND ,,,NO NEED TO SUBMIT ITC INVOICES BUT ITS DEPENDS ON JURISDICTIONAL OFFICER IN CASE MISMATCH
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