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Refund on Account of Export of Goods - With Payment of Tax

Eligibility:

  • File GSTR-3B of the relevant tax period for which refund is to be sought.
  • File GSTR-1, providing export details in Table 6A of GSTR1 along with shipping bill details and having integrated tax levied.

Claiming of Refund:

  • NO separate refund application required, shipping bill itself shall be considered as refund application.

Processing of Refund:

  • Export data as filed in GSTR1 (Table 6A) after validated with GSTR 3B will be shared with ICEGATE.
  • Customs validate GSTR 1 data with their shipping bill and EGM data.
  • On sucessful matching of data refund will be processed.
  • Once the refund payment credited to the account of the tax payers -> ICEGATE system shares the payment information with the GST Portal -> GST portal inform the tax payer through SMS and e-mail

Further Clarification regading Refund:

  • Contact corresponding ICEGATE jurisdictional officials.

Bank Account for Refund:

  • The refund amount will be credited in the bank account maintained with the ICEGATE/Customs.

By
CA.R.Jeyarajan FCA., CISA., Cert.IFRS
E-Mail: jeyarajan@rareassociates.in 
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