How to claim itc after export whereas purchased domestic on payment of full duty

ITC / Input 363 views 4 replies

Satyam Gadwal

2 Points Joined November 2018

I am having some export orders in my hand. I am having IEC and GST registration. Now I want export goods purchased from respective manufactures on payment of IGST. However the good will move directly from suppliers premises to port of export under the cover of tax invoice. My place of business location suppliers location and place of export location are in different states. In Tax invoice of the suppliers above things will reflect.

Now how I have to claim IGST paid on domestic purchase goods after exports.

Whether I have to invoice a fresh Tax invoice on payment of IGST from my location to port of export location for claiming IGST refund by uploading in GSTR1.
Can I claim ITC on goods purchased from the supplier on payment of IGST.

Kindly advice me the procedure for the above transaction in GST.

Replies (4)

NITIN KOTAK

SERVICE

1465 Points Joined November 2008

after filling GSTR-1, also applied for Refund by filling FDR-01 for claiming your duty paid on export, which is available on portal

CA Naveen Chand

Chartered Accountant

12739 Points Joined December 2016

u have to file RFD_01A for the refund . as you have no outward supplies , tax on export is nullify as having LUT and there is no other outward supplies so u have to file RFD_01A under inverted tax structure .

pdgoenka

Dy Mgr

123 Points Joined July 2012

Shipping bill to be filed by you. You need to raise invoice. Mention igst paid amount in shipping bill. The shipping bill itself is application for refund. Refund amount will be credited to you after filing 3B. All details pertaining to zero rated supply in R1 should exactly match with data given in shipping bill.

saurabh sawlani

Self employed

2193 Points Joined March 2018

Refund in case of zero rated supply:

Zero rated supply means:

Export of goods or services or both, or

Supply of goods or services or both to SEZ developer or SEZ unit.

A registered person making zero rated supply would be eligible to claim refund under following to options.

Supply goods or services or both under bond or LUT subject to conditions, without payment of IGST and claim refund of unutilized ITC.

Supply goods or services or both subject to conditions, on payment of IGST and claim refund of such IGST paid.

Refund of unutilized ITC would be allowed only in the following cases:

Zero rated supplies (export or supply to SEZ) made without payment of IGST under bond or LUT.

Inverted duty structure (GST rate of inputs being higher than rate of output supplies other than nil rated or fully exempt supplies).