GST REFUND IN CASE OF EXPORT OF EXEMPTED GOODS

This discussion explores the possibility of claiming GST refunds for businesses exporting exempted goods like fruits and vegetables. The key question is whether GST paid under RCM for services such as transportation and customs agency charges can be refunded manually, or if it needs to be reversed in GSTR-3B. The user is seeking clarification on the refund process, especially in light of specific CBIC explanations.