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Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017

The Central Board of Excise and Customs (CBEC) vide Circular No. 42/2017 - Customs dated November 7, 2017 has stated that refund of IGST paid on goods exported out of India in the month of July, 2017 has been initiated w.e.f. October 10, 2017. But there are many cases where the refund of IGST paid could not be done due to errors in EGM / GSTR - 1 return/ shipping bill which are as under:

  1. Incorrect shipping Bill no. in GSTR - 1
  2. Error in Export General Manifest
  3. Difference in invoice no and amount paid as IGST.
  4. Wrong bank account details provided to Customs Department.

Further, refund of IGST paid on Export of Goods for the month of August, 2017 will be allowed for those exporters who will declare the information related to Zero rated supplies in Table 6A of GSTR 1. GST Council in its 22nd Meeting had approved the IGST Rate of 0.1% for supplies to merchant exporters and Notification No. 41/2017 - Integrated Tax (Rate) dated October 23, 2017 have been issued to give effect to such decision.

Similar notifications have also been issued under CGST, UTGST and respective State laws to give effect to the decision of GST Council.

Click here to Download Notification

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