asif shaikh 28 March 2018
sir I have made export sales from August to January with LUT.Now I have accumulated ITC in my credit ledger of Rs.70 lakh.Now I wants take refund of such amount.sir what is the legal procedure for refund claim.and what documents shall produce before tax authority.what is on line and off line procedure.
Dhananjay saraf (Chartered Accountant) 28 March 2018
. Documents required for refund claims processing-
Export (goods or services) without payment of tax (Refund of accumulated ITC of IGST / CGST / SGST / UTGST / Cess)
Copy of FORM RFD-01A filed on common portal
Copy of Statement 3A of FORM RFD-01A generated on common portal
Copy of Statement 3 of FORM RFD-01A
Invoices w.r.t. input and input services
BRC/FIRC for export of services
Undertaking / Declaration in FORM RFD-01A
Refer circular 37 CGST
NAVEEN CHAND (Just keep going. You never know how far you can go.) 28 March 2018
FOR APPLY OF REFUND , FIRSTLY YOU HAVE TO SUBMIT GST RFD-01 @ GST PORTAL ONLINE
THEN SOME DOCUMENTS TO BE SUBMITTED TO YOUR RESPECTIVE JURISDICTION ::
HOWEVER , I ALSO APPLIED FOR GST REFUND FROM AUGUST TO DECEMBER 2017 AND ALL PROCESS ARE DONE EXCEPT INSPECTOR'S INSPECTION @ OFFICE.
BEST OF LUCK !!
FOR FURTHER DM ME .
PARV (TAX ASSISTANT.) 22 May 2018
Hi Dhananjay saraf,
For filing of RFD 01A online, I am unable to submit it, as I am unable to insert the amount in amount to cliam as refund.
Could you please help me to sort out.
Parveen G Tolani.
Vinay Jaindani 10 June 2018
I have made exports on LUT now while referring to rules and sections for ITC refund Section 54(3) (ii) i read that no refund of input tax credit shall be allowed, if the supplier of goods or services or both avails of drawback in respect of central tax.. I automatically receive a drawback of 0.20% from customs does this make me ineligable to claim ITC refund plz advice...
Kamalpreet Singh 15 June 2018
I have an export company. We started purchasing material from July 2017 till Aug 2017, But we exported this material in September 2017. So we have ITC credit for our purchases in Jul & Aug. How to claim refund of this credit as there is no sales in these 2 months. For sepetember We are able to claim refund for ITC for September month only. Kindly reply