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Export with payment of IGST

Chandana (Ca article) (16 Points)

11 July 2021

in case of export with payment of IGST can the supplier collect the GST amount from foreign party or should he bear the expense from his pocket so that refunds can be claimed later

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4 Replies

Anoop srivastava (223 Points)
Replied 11 July 2021

No can't collect from party. Supplier has to pay first then apply for refund.. Supply can furnish LUT online to GST department and can export without payment of GST

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CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 11 July 2021

If you are exporting with payment of GST you can claim refund of such tax amount. No need to collect from the foreign person.

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Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 11 July 2021

No you cannot collect it from Buyers.
Else refund cannot be claimed " the Principal of unjust enrichment is applicable"
The refund of IGST on payment of export is paid to exporters because it's being paid by Exporters from his own pocket.
so the refund can be denied if recovered from buyer.