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Query Answer
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Whether we have to claim refund of IGST paid on export of goods with payment of tax or the refund is automatically processed. If yes then is there any time limit for claiming refund of IGST paid on export of goods with payment of IGST balance in credit ledger.

Reply

As per 96 of CGST Rules, 2017, the shipping bill filed by the exporter shall be deemed to be an application for refund of IGST paid on export of goods, therefore, no separate application is required for claiming refund of IGST paid on export of goods.

provided that the exporter has filed GSTR-1 and GSTR-3B within due dates and with all information of export in Table -6A of GSTR-1 because IGST refund would not be processed if it fails any validation at the level of either GSTN or Customs system.

Rule 96— refund of integrated tax paid on goods or services exported out of India.

(1) The shipping bill filed by an exporter of goods shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:-

the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bills or bills of export; and

the applicant has furnished a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be; 

(2)  The details of the relevant export invoices in respect of export of goods contained in FORM GSTR-1 shall be transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices have been exported out of India.

Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs.

Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.

(3) Upon the receipt of the information regarding the furnishing of a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be from the common portal, the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars and as intimated to the Customs authorities.

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