Refund for export without payment of tax. RFD-01

Import / Export 225 views 2 replies

Riddhi Dagli

6 Points Joined August 2019

If any person has taxable turnover and exports without payment of tax. Can he claim refund on pro-rata basis. If yes then as per which section?
Do we have to submit all the ITC invoices after filing or only that against which we have claimed refun

Replies (2)

Shrikant Toshniwal

TAX CONSULTANT

1109 Points Joined September 2011

GST ON EXPORT

Inter-State supply (7(5) IGST act) and covered under the IGST Act. Export is treated as Inter-state supply under GST and IGST is charge on export.

zero rated supply (Sec.16 (1) IGST act) i.e. the goods or services exported shall be relieved of GST levied upon them either at the input stage or at the final product stage.

U CAN CLAIM ITC & IGST IF PAID BY APPLYING GST -RFD-01 FORM FOR REFUND ,,,NO NEED TO SUBMIT ITC INVOICES BUT ITS DEPENDS ON JURISDICTIONAL OFFICER IN CASE MISMATCH

Shivam RC

Student

23688 Points Joined November 2017

GOOD NEWS :

The due date for furnishing of Annual Return in the FORM GSTR-9 / FORM GSTR-9A and Reconciliation Statement and Audit Report in FORM GSTR-9C for the financial year 2017-18 has been extended from 31st August, 2019 to 30th NOVEMBER, 2019.

REMOVAL OF DIFFICULTY ORDER No. 07/2019-CT dated 26.08.2019, issued by the CBIC Department.

Hence, the latest Due Date to file ANNUAL RETURN ( GSTR-9 and GSTR-9A ) and Reconciliation Statement and Audit Report ( GSTR-9C ) is 30.11.2019.