Refund on Account of Export of Goods

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.

CA.R.Jeyarajan FCA., CISA., Cert.IFRS

E-Mail: jeyarajan@rareassociates.in

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