Refund of IGST CGST for exporters

[Jasbir Uppal]

Dear Professionals,

The exporter had made export from the manufacturing of goods from the stock left on 30.06.2017 and claimed drawback on higher rate during the month of July 2017 to September 2017.

My query is Exporter who have not filed CENVAT returns because his manufacturing was exempt goods and he has not file Trans-1 in which CENVAT portion credit was in his CGST electronic credit ledger. Then how the exporter shall get refund of the CGST and IGST in the compliance with sec 16(3) of CGST Act, 2017 for the goods manufactured from the stock of 30.06.2017 and my goods are on consumption basis.

With Warm Regards

J S Uppal

Advocate

 

AI Summary

Input tax credit eligibility on pre transition stock denied where transitional filing was not made, blocking CGST and IGST refund.
Entitlement to input tax credit for inputs and goods held in stock when an exempt supply becomes taxable required timely filing of the transitional declaration; failure to file that form bars claiming such transitional credit. Additionally, invoices for inputs issued before the transition date are subject to a one year limitation for claiming credit, so aged invoices will prevent recovery of input tax, together precluding refund or credit for CGST and IGST on goods manufactured from pre transition stock.