IGST refund restrictions under rule 96 (10)

11 June 2023

A company using only one GSTIN for both EOU and DTA in a state. They have availed benefit of Not. No. 48/2017 for EOU , which is for deemed export. Can DTA unit claim/ receive IGST refund under rule 96.

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CA Mohd Firoz Khan (Chartered Accountant) (108 Points)
Replied 12 June 2023

Dear,

As per Notification No. 54/2018- Central Tax, Point No 3 :

1- The person claiming refund under Rule 96(10) of IGST should not have received supplies on which the benefit of Notification No. 48 has been availed.

2-Having regard to above provision, we can say that EOU & DTA both unit fall under same GSTIN No. so it would considered for both unit that the person is taking benefits of Notification 48 and they can not take refund under rule 96(10)