I have paid IGST on exports how shall get refund as i have filed GSTRB and GSTR1 as per the Act.
Govind Patel (1 Points)
28 May 2018I have paid IGST on exports how shall get refund as i have filed GSTRB and GSTR1 as per the Act.
CA Naveen Chand
(Chartered Accountant)
(12729 Points)
Replied 28 May 2018
submitted GST_RFD_01 online at gst portal
and submitted required documnets at gst department
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 28 May 2018
Vinod Babu
(24191 Points)
Replied 28 May 2018
CA Padmasri Manyam
(CA in Practice)
(1340 Points)
Replied 28 May 2018
I agree with the view of Mr.Pankaj Rawath.
Some additional information is as follows:
In case of Export of goods on payment of IGST, the shipping bill filed by an exporter shall be deemed to be an refund application. There is no requirement to file separate refund application, additional declarations in this case.
The conditions to be satisfied
(a) The person in charge of conveyance shall file export manifest covering the date of shipping bill or bill of export
(b) Valid return shall be furnished in Form GSTR-3B, Form GSTR-1
The refund on export of goods with paymet of IGST would be processed by customs authorities. The amount of refund would be credited to your bank account.