Can we claim Input GST after claiming Drawback & ROSL

[Ab rus]

Dear sir,

We are exporting goods to USA without payment of IGST after GST implementation.

Our forwarder claimed Drawback & ROSL in shipping bills, when shipment going. Drawback & ROSL amount automatically credited to our bank account.

The point is we claimed GST refund claim and its also received in our bank.

Please clarify whether we can claim GST if we already claimed Drawback & ROSL. Is there any section?

Please clarify.

Thanks

[KASTURI SETHI]

There may be mistake in the functioning of Common Portal System. You got drawback and ROSL on account of tax paid on inputs contained in goods exported without payment of GST.

After getting drawback & ROSL, the question of getting refund of GST does not arise. No double benefit. It has to be paid back.

See the definition of' 'refund' under Section 54 and 55 of CGST Act.

 

 

[Yash Jain]

Dear Sir,

Yes, you can very well claim GST Refund but subject to following conditions and as under,

1. Drawback Claim : The Drawback as being claimed should not contain the Componenet of Excise/Service tax. It should purely be for Customs portions (Drawback - When Cenvat Credit is not available - Its option B on shipping Bill).

2. ROSL.: On 04th September,2018, Refund rules have been revised were in ROSL should not be claimed which are mentioned in the relevant notifications.

If you fulfill both the aforesaid conditions, then GST is Refundable.

(Refer Cirular No.:37/11/2018 – GST Dated 15^th March,2018) and (349/21/2016-GST( 04^th September,2018.

[DR.MARIAPPAN GOVINDARAJAN]

Sri Yash gives a clear picture on the query.

[KASTURI SETHI]

Kudos to Sh.Yash Jain, Sir for such crystal clear and fool proof reply. Nothing is left untouched. Such precise reply can be termed as , "Gaagar mein sagar."

[Saradha Hariharan]

Dear Mr. Yash Jain
Can you please help me understand which para you are referred to in this regard in Circular No. 59/33/2018-GST F. No. 349/21/2016-GST dated 4th Sept 2018?

If you are referring to para 5 give provides clarity on rule 96(10), it may not be relevant since rule 96(10) as amended many times does not include notification on ROSL. Please help me understand.

Thanks in Advance.

AI Summary

GST refund eligibility after claiming drawback and ROSL hinges on drawback excluding excise/service tax and ROSL restrictions. GST refund after receiving drawback and ROSL is permitted only if the drawback is confined to the customs portion and does not include excise/service-tax components; otherwise refund constitutes double benefit and must be repaid. ROSL claims are subject to restrictions introduced by revised refund rules and relevant notifications, so exporters must ensure drawback composition and compliance with refund notifications before claiming GST refund.