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I am Navinchandra Bhindora from Veraval, Gujarat. I have exported goods without payment of IGST using LUT. Now I have applied for refund of untilised ITC shown in return. But as if I have claimed higher duty drawback in the month of July I am restricted to claim CGST and IGST as per section 54 and as per circular no. 37/11/2018 GST act.

So can you please guide me with a proper reason to prove that am i able to claim SGST in respect to above transaction?


Dear Sir,

 Section 54(3) of the CGST Act, 2017 provides for refund of any unutilised input tax credit of inputs and input services at the end of any tax period except where the exporter claims drawback of CGST or refund of IGST paid on such export.

Whereas as per circular no. 37/11/2018 a supplier availing of drawback only with respect to basic custom duty shall be eligible for refund of unutilised input tax credit of central tax/ state tax/ union territory tax/ integrated tax/ compensation cess under the said provision. It is further clarified that refund of eligible credit on account of State tax shall be available even if the supplier of goods or services or both has availed of drawback in respect of central tax.

In my opinion, with due consideration of above mentioned section, refund of SGST is not admissible as facility of higher duty drawback has been availed by exporter. 
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