GST REFUND TO DEEMED EXPORTER

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This query is : Resolved

Quick Summary

If you've supplied goods to an exporter at a concessional GST rate of 0.1% while procuring them at a higher rate (e.g., 12%), you can claim a refund of accumulated Input Tax Credit (ITC) under the Inverted Duty Structure. To do this, you'll need to file Form GST RFD-01 with supporting documents like invoice statements, exporter's undertaking, GST returns, tax invoices, and proof of export.

Hemkumar

Hemkumar

(Querist)

01 November 2025 We have sold material to exporter of goods by charging GST @ 0.10%, our procurement of goods was at regular rates, can we claim refund of GST as we sold goods by charging GST @ 0.10% while we procured the same goods by paying GST @ 12%??
If Anwer is yes then what documents will be required ??

Dhirajlal Rambhia

Dhirajlal Rambhia

(Expert)

01 November 2025 Yes, you can claim a refund of accumulated Input Tax Credit (ITC) under the Inverted Duty Structure when you supply goods to an exporter at 0.1% GST and procure them at a higher rate like 12%.

Dhirajlal Rambhia

Dhirajlal Rambhia

(Expert)

01 November 2025 You’ll need to file Form GST RFD-01 along with the following key documents:
1. Statement of Invoices (Annexure-I)
- Details of inward supplies (inputs) with higher GST rate.
- Details of outward supplies made at concessional rate (0.1%).
2. Exporter’s Undertaking
- Copy of the exporter’s Letter of Undertaking (LUT) or Bond.
- Declaration from exporter confirming receipt of goods and export without payment of IGST.
3. CA Certificate or Self-Certification
- If refund claim exceeds ₹2 lakh, a Chartered Accountant’s certificate is required.
- Below ₹2 lakh, self-certification suffices.
4. GST Returns
- GSTR-1 and GSTR-3B for the relevant period.
- Ensure ITC claimed in GSTR-3B matches with GSTR-2B.
5. Tax Invoice Copies
- Purchase invoices showing 12% GST.
- Sales invoices showing 0.1% GST.
6. Shipping Bills / Export Documents
- Proof that goods were exported by the buyer (to validate concessional supply).

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