mohitgupta2103@gmail.com (mohitgupta2103@gmail.com) (110 Points)
13 May 2020
CA Akshay Hiregange
(Partner - Audit & Assistance)
(4515 Points)
Replied 13 May 2020
These are the documentation required for refund on exports with payment of tax:
GOODS - No separate application required:
The shipping bill filed by the exporter is deemed to be an application for refund and the same is said to be filed only when
(a) the export manifest or export report is filed, and
(b) the applicant has filed the return in GSTR-3B for the relevant period duly indicating the integrated tax paid on goods exported in Table 3.1(b) of GSTR-3B.
· The exporter should also furnish details of exported goods in GSTR-1 of the relevant period.
· After validation of the consistency of this information, the relevant information regarding the refund claim is forwarded to Customs System. Based on this information, Customs Systems processes the claim for refund and an amount equal to the IGST paid in respect of such export is electronically credited to the bank account of the exporter.
SERVICES - Declaration/ Statement/ Undertaking/ Certificates Supporting documents to be additionally uploaded
1. Declaration under second and third proviso to Section 54(3)
2. Statement 2 under rule 89(2)(b)
3. Undertaking in relation to sections 16(2)(c) and section 42(2)
4. BRC/FIRC /any other document indicating the receipt of sale proceeds of services
5. Copy of GSTR-2A of the relevant period
6. Statement of invoices (Annexure-B)
7. Self-certified copies of invoices entered in Annexure-A whose details are not found in GSTR-2A of the relevant period
8. Self-declaration regarding non-prosecution under sub-rule (1) of rule 91 of the CGST Rules for availing provisional refund.
You may refer Circular 125/2019-CGST for more information
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