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Refund of IGST

132 views 3 replies

OP SAINI

2 Points Joined July 2020

Can refund of IGST- goods exported out of India with payment of IGST be processed by State authority - in rfd 06.File is assigned to State Jurisdictional Area( proper officer is state level authority)

Replies (3)

APURBA CHATTERJEE

QUALIFIED CHARTERED ACCOUNTANT

613 Points Joined November 2016

The proper officer would sanction the amount of refund as allowed in appeal or in subsequent forum which was originally rejected and shall make an order in FORM GST RFD 06 and issue payment order in FORM GST RFD 05 accordingly.

Pankaj Rawat

GST Practitioner

55062 Points Joined June 2017

As per Rule 96 of CGST , refund of IGST on export of goods , the shipping bill filed by exporter is deemed to application for refund & valid return in GSTR 1 & GSTr 3b is filled.

So no need furnish any refund application.

CA Sachin M Jain

CA | GST | Refunds | Advisory | Litigati

1463 Points Joined March 2018

Understand process of IGST refund on Exports

https://youtu.be/w5fAC38FhYI

For more details -
CA Sachin M Jain .8O975. l5447

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