Refund of IGST on export of Goods

[Archna Gupta]

Dear Sir

I have query regarding refund of IGST on export of goods on the payment of IGST.

1. Do we need to file any application online or offline and any supporting documents online/ offline for refund of IGST?

2.If there are any other formalities for getting refund please let me know.

3. Is govenment issuing refund of IGST to exporters within time prescribed in Act.

4. Can we file table-9 of GSTR-1 for the same invoices more than once. In other words can we amend the same invoice details in GSTR-1 more than once.

Please guide.

Regards

[SHIVKUMAR SHARMA]

A. NO NEED TO FILE ANY APPLICATION ONLINE.

B.NO OTHER FORMALITIES IS REQUIRED FOR GETTING REFUND.

C.GOVERNMENT ISSUING REFUND AS EARLY AS POSSIBLE SUBJECT TO TAX INVOICE NUMBER & OTHER INFORMATION GIVEN IN THE SHIPPING BILL ARE MATCHING WITH INFORMATION UPLOADED IN GSTR1 RETURN.

[Yash Jain]

Sir,

Following will be compliance in regard to getting payment of IGST on payment of Taxes and as under,

Question	Remarks
1. Do we need to file any application online or offline and any supporting documents online/ offline for refund of IGST?	1. File GSTR 1 Properly and please ensure the following, a. Put Correct Invoice No/Shipping Bill No/Date/Match Invoice Amount & IGST Amount with SB Details (Match Penny to Penny) b. File GSTR 1, only after filing of (Export General Manifest) – EGM, (Which will be filed by shipper, ensure Qty Details are filed correctly. c. Then file GSTR 3B and Show the Separately the amount of Exports (Do not club with Local Sales – Its General Mistake done by many exporters) d. Open and ICEGATE Login (You will be able to check the “Validation Status – It states the confirmation from GST & Customs that Details are matching) e. The Duty Drawback should be only for custom portion
2. If there are any other formalities for getting refund please let me know.	The Only formality is that we file GSTR 1 & 3B Correctly. Mentioned AD Code properly and Get the Bank Account PFMS Validated.
3. Is government issuing refund of IGST to exporters within time prescribed in Act.	Government does not issue refund, it monitors only. Refund will be issued by custom department. If your ICEGATE Validation is “ok”, then you have to approach custom officer and request him to generate scroll and rest things will fall in place in prescribed time. However if you do not get refund within 60 days from date of application (In you case date of application if filing of GSTR 1 & 3B) then you will be eligible for Interest @ 6% PA for days over and above 60 days (Say you get after 80 days then (80-60 = 20 days). In large ports (Say JNPT, Kolkatta Port, Vizag Port) these port display “Shipping Bill Wise Status of IGST Refund (Payment of Taxes) and custom officers are usually time bound as they are monitored. But if your EDI Port is small then you have to give some incentive to concerned (Hope you get the said J)
Can we file table-9 of GSTR-1 for the same invoices more than once. In other words can we amend the same invoice details in GSTR-1 more than once.	A GSTR once filed cannot be amended. It can be amended only in Next Months “GSTR”. If this is your case then Please go to table 9A (Amendment of Export Invoices). Also export Invoices should be “uniquely numbered”, they cannot be same for other consignments.

[Archna Gupta]

Thanks Mr. Sharma and Mr. Yash. Your replies were very helpful.

AI Summary

IGST refund on exports requires precise GSTR-1 and GSTR-3B reconciliation and customs validation for payment. IGST refund on exports requires correct filing of GSTR-1 and GSTR-3B with matching invoice and shipping bill details, timely EGM filing, separate reporting of export amounts, ICEGATE validation confirming matches, and bank AD code/PFMS validation. Customs processes the refund on receipt of validated data and generation of a payment scroll; no separate refund application is required. Corrections to filed export invoices must be made in subsequent GSTR amendments (table 9A) and export invoices must be uniquely numbered.