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RFD 01 without payment IGST against EXPORT

17 March 2024

Plz advice, i want refund claim on unutilised ITC, , Can I do RFD 01 against EXPORT without payment IGST, I am merchant exporter.

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PRASANT BISOYI (249 Points)
Replied 18 March 2024

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.

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