GST REFUND TO DEEMED EXPORTER

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)
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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)
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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)
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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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