Gst export refund without payment of tax

SIR

PLEASE LET ME KNOW  HOW TO FILE GST REFUND APPLICATION ON EXPORTS WITHOUT PAYMENT OF IGST.  ANY ANNEXURES UPLOAD IS THERE.  

PLEASE CLARIFY.

REGARDS

S. RAVICHANDRAN

Replies (1)

Export (goods or services)
without payment of tax
(Refund of accumulated ITC
of IGST / CGST / SGST /
UTGST / Cess)

 Copy of FORM RFD-01A filed on common portal
 Copy of Statement 3A of FORM RFD-01A
generated on common portal
 Invoices w.r.t. input and input services
 BRC/FIRC for export of services
 Undertaking / Declaration in FORM RFD-01A

Ensure that you  had filed the return (GSTR- 3B) of the period for which Refund is sought.

NOTE: FORM RFD 01A can be filed only after filing of valid GSTR-3B for the Return Period.

 

For more kindly refer Circular 37/11/2018 ,Dt..15/03/18

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