Menu
RFD 01 without payment IGST against EXPORT
Plz advice, i want refund claim on unutilised ITC, , Can I do RFD 01 against EXPORT without payment IGST, I am merchant exporter.
Replies (1)
As per Section 54(3) of the CGST Act, the merchant exporter can claim a refund of the unutilised ITC at the end of a tax period in case of zero-rated goods or goods involving an inverted tax structure. Refunds can be applied, if ur supplier supplies goods to you by charging GST at 0.1% (concessional rate) and you are exporting the goods without payment of tax.
Recent Topics :
- Capital gains on sale of flat from wife to husband
- TDS filing for the 1st quarter of TY 2026-27
- Login into Old Traces Portal
- Professional Income reporting in ITR-3
- Pf exemption in hand of spouse on demised of husba
- Missed deadline to revise ITR for a foreign asset
- Durga Puja 2026 Dates: Mahalaya, Shashthi to Vijay
- Indo-MIM IPO Allotment Date, Status Check and List
- GSTR 1 filed but GSTR 3 B no filed
- ITR FORM FILING REGARDS
Related Topics :
CAclubindia
