IGST REFUND EXPORT WITHOUT PAYMENT OF IGST UBDER ADVANCE LIC
This query is : Resolved
19 February 2022
We are doing export under advance license without payment of IGST. Our product produce 10-15 item in which 40% items are import under advance license without payment of IGST.
Can we gate file GSTR01A IGST refund export under advance license without payment of IGST.
Please suggest
Can we gate file GSTR01A IGST refund export under advance license without payment of IGST.
Please suggest
09 July 2024
Yes, you can claim IGST refund under the Advance Authorization scheme for exports without payment of IGST. Here’s how you can proceed:
1. **File GSTR-1A:**
- GSTR-1A is used to amend details of outward supplies furnished in GSTR-1. Since you are exporting goods under Advance Authorization without payment of IGST, ensure that the details of these exports are correctly reported in your GSTR-1.
2. **Export under LUT/Bond:**
- Ensure that your exports are made under Letter of Undertaking (LUT) or Bond, as applicable, to qualify for zero-rated supplies under GST.
3. **Claiming IGST Refund:**
- To claim IGST refund on exports under Advance Authorization:
- Make sure the export details are accurately reported in GSTR-1.
- The export details reported in GSTR-1A should match those in GSTR-1.
- The IGST refund claim for exports is processed through the GST portal after filing GSTR-1A.
- Monitor the status of your refund application on the GST portal.
4. **Documentation:**
- Maintain all necessary documents such as shipping bills, export invoices, LUT/Bond, and the Advance Authorization license for verification purposes.
5. **Follow-Up:**
- If there are any delays or issues with the refund process, follow up with the GST helpdesk (helpdesk@gst.gov.in) or through the GST portal for assistance.
Ensure that all steps are followed correctly to comply with GST regulations and to facilitate the smooth processing of your IGST refund claim for exports under Advance Authorization.
1. **File GSTR-1A:**
- GSTR-1A is used to amend details of outward supplies furnished in GSTR-1. Since you are exporting goods under Advance Authorization without payment of IGST, ensure that the details of these exports are correctly reported in your GSTR-1.
2. **Export under LUT/Bond:**
- Ensure that your exports are made under Letter of Undertaking (LUT) or Bond, as applicable, to qualify for zero-rated supplies under GST.
3. **Claiming IGST Refund:**
- To claim IGST refund on exports under Advance Authorization:
- Make sure the export details are accurately reported in GSTR-1.
- The export details reported in GSTR-1A should match those in GSTR-1.
- The IGST refund claim for exports is processed through the GST portal after filing GSTR-1A.
- Monitor the status of your refund application on the GST portal.
4. **Documentation:**
- Maintain all necessary documents such as shipping bills, export invoices, LUT/Bond, and the Advance Authorization license for verification purposes.
5. **Follow-Up:**
- If there are any delays or issues with the refund process, follow up with the GST helpdesk (helpdesk@gst.gov.in) or through the GST portal for assistance.
Ensure that all steps are followed correctly to comply with GST regulations and to facilitate the smooth processing of your IGST refund claim for exports under Advance Authorization.
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