TaxTMI 
TaxTMI 
Sir,
Can we utilize accumalated ITC for payment of Export IGST (Export with payment of IGST) ?
Sandeep V Anand
Export with payment of IGST
09 Jan 2019 
2 Replies 
1522 Views Asked by
Input tax credit for export IGST - eligible ITC may be used for payment and refunded subject to export filing reconciliation.
Accumulated eligible input tax credit may be used to pay IGST on exported goods; when tax is paid exporters can claim IGST refund subject to precise reconciliation of GSTR 1 table 6A export entries with shipping bill data. Procurements under concessional procurement notifications are excluded from IGST refund on paid exports. Exports under a Letter of Undertaking without payment of tax permit refund of ITC for inputs and input services but not for capital goods, and require filing the online refund application form. (AI Summary)
Accumulated eligible input tax credit may be used to pay IGST on exported goods; when tax is paid exporters can claim IGST refund subject to precise reconciliation of GSTR 1 table 6A export entries with shipping bill data. Procurements under concessional procurement notifications are excluded from IGST refund on paid exports. Exports under a Letter of Undertaking without payment of tax permit refund of ITC for inputs and input services but not for capital goods, and require filing the online refund application form. (AI Summary)