Latest Query & Reply

My client export RO water filtration machinery to Kenya. He is issue sales bill including GST. In this case assessee exporter he was getting GST refund or not. What is the procedure of refund?  He has License for Import and Export.


Rule 96 of IGST Rules, 2017 deals with refund of integrated tax paid on goods exported out of India.

1)  The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India, once both the export general manifest (EGM) and valid return in Form GSTR- 3B has been filed.

Therefore, no need to file separate application for claiming refund.

2) Rule 96 further stated that the information on GSTR-1 shall then be transmitted electronically to Customs and the System designated by Customs shall process the refund claim.