WHAT IS THE PROCEDURE OF REFUND FOR EXPORT OF GOODS TO NEPAL IN CASE WHERE SALE IS MADE WITH PAYMENT OF TAX DURING 2018-19. DO WE HAVE TO FILE RFD-01 ??
3 Replies
Asha Kanta Sharma
(Manager - Finance & Accounts)
(36355 Points)
Replied 08 May 2020
Yes I think you need to file RFD_01 for claiming refund.
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 08 May 2020
No not required to file RFD 01.
Export of goods to Nepal fulfils the condition of GST Law regarding taking goods out of India. Hence, export of goods to Nepal will be treated as zero rated and consequently will also qualify for all the benefits available to zero rated supplies under the GST
The shipping bill filed with the Customs is treated as an application for refund of IGST and shall be deemed to have been filed by furnishing of a valid return in Form GSTR-1 & GSTR 3B by the applicant.
so once you have furnished the export details in GSTR 1 & GSTR 3B it's deemed that application for refund being filed .
Export of goods to Nepal fulfils the condition of GST Law regarding taking goods out of India. Hence, export of goods to Nepal will be treated as zero rated and consequently will also qualify for all the benefits available to zero rated supplies under the GST
The shipping bill filed with the Customs is treated as an application for refund of IGST and shall be deemed to have been filed by furnishing of a valid return in Form GSTR-1 & GSTR 3B by the applicant.
so once you have furnished the export details in GSTR 1 & GSTR 3B it's deemed that application for refund being filed .
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 08 May 2020
Note : When goods is exported through Land Custom , Bill of Export is filed at India Border .
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