ITC Refund process

how to claim for refund of input tax credit on input purchase "in case of export of goods"
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Quick Summary
This guide explains how to claim a refund for Input Tax Credit (ITC) when exporting goods. If you paid IGST on exports, the refund is automatic after matching GSTR-1 and ICEGATE details. For exports without paying tax, you'll need to file Form RFD-01 online, detailing your ITC claims and turnover.

In case of Export of Goods on payment of tax: No need to file the refund application for refund of IGST paid on export of goods. The shipping details as mentioned in GSTR-1 and on ICEGATE shall be matched and refund shall be credited in the bank accounts.

In case of Export of Goods without payment of Tax: File Form RFD-01 online on the GST portal stating the amount of ITC claimed and the aggregate turnover for the respective period.

Kindly refer Circular 125/44/2019 GST

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