Procedure for refund of ITC when export is made without payment of IGST

Procedure for refund of ITC when export is made without payment of IGST

Below procedure has been prescribed in CGST rule vide Notification no. 15/Central Tax dt 1.7.17 for refund of accumulated ITC when export is made without payment of duty :

CGST Rule 2017 Rule 96A : Refund of Tax for Export of goods or services under bond or Letter of Undertaking (claim of refund of ITC where goods exported without payment of IGST): –

1. To furnish Bond or Letter of Undertaking in Form GST RFD-1 to the Jurisdictional Commissioner before the export,
2. Material should be exported within 15 days from three months of Invoice date i.e within 105 days from issuance of Export invoice.
3. Payment should be received in Convertible Foreign Exchange.
4. Such payment should be received with 15 days from one year of issuance of export invoice date or approx. 380 days from invoice date.
5. Export invoice detail as per GSTR-1 has to be electronically communicated to Customs portal and after export the communication also has to be transmitted to the GSTN portal electronically.
6. In case the material is not exported as mentioned in point (ii), then due tax and interest has to be paid from the date of export.
7. Above procedure is also applicable for supply to SEZ unit.

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