Exemption of Igst

[Asked by Guest]

Hello sir

If I export an item to Nepal which I purchased locally from Bihar paying 6+6 cgst and igst...will the sales will be applicable for exemption from Igst. By

Giving letter of undertaking And how I will claim my Gst paid for purchase?

[KASTURI SETHI]

Yes. You can export and claim refund of GST paid from the department. Now a days refund is available online through Common Portal System. If Common Portal System creates problem, you can apply for manually. LUT is for safe guarding Govt.revenue.

[Ganeshan Kalyani]

The refund of auto processed if the export turnover shown in GSTR 3B and in the respective field in the GSTR-1 are same. The system will give discrepency mail if there is mismatch. Once the error is rectified in subsequent return it will be reconsidered.

[KASTURI SETHI]

Rightly advised by Sh.Ganeshan Kalyani, Ji.

[Ganeshan Kalyani]

Thanks for your pats Sir .

AI Summary

IGST exemption on exports: use Letter of Undertaking and claim input tax refund via GST portal, subject to return reconciliation.
Exported goods purchased domestically may be treated as zero-rated and qualify for refund of GST paid on purchases; exporters can use a Letter of Undertaking to export without paying IGST and file refund claims online through the GST portal, with manual application as a fallback. Refunds are auto-processed when export turnover in GSTR-3B matches export figures in GSTR-1, while mismatches generate discrepancy notices that must be corrected in subsequent returns for reconsideration.