Export sales without lut gst included in sale bill

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venu (Querist)
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01 May 2019 DEAR SIR/MADAM
Iiam working in llp currently doing export to nepal with gst charged in export invoice bill
what is the procedure to refund export gst and when to apply
and please provide the working format
AND
in feature company going to apply for lut
if appyly for lut then where to show the export invoices in gstr1 and gstr3b
please reply

CA Anita Bhadra

CA Anita Bhadra (Expert)
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01 May 2019 Pre condition for filing refund for IGST paid on export is - Form GSTR-1 and a valid GSTR-3B Return must have been filed for the relevant tax period.

You need to file the refund application in Form RFD-01A on GST portal.

Choose ground of refund as “Exports of services with payment of tax” for claiming refund.

You have to upload documents as are required to be filed along with Form RFD-01A, as notified under CGST Rules or Circulars issued in the matter and other such documents the refund sanctioning authority may require.
Statement 2 ( invoice details of export of services with Integrated Tax is mandatory for filing claim

The statement uploaded by taxpayer would be validated with the data already declared by the taxpayer while filing return Form GSTR-1. Only after this data is validated, the taxpayer would be able to file the refund application.

After filing, refund application will be assigned to Refund Processing Officer and refund applicant can track the status of refund application.

CA Anita Bhadra

CA Anita Bhadra (Expert)
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01 May 2019 GSTR 3B - Table 3.1(b) and in GSTR 1 – its 6A

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