Refund of IGST paid on Exports

[SARAVANAN RENGACHARY]

Dear Experts,

Can a EHTP/EOU unit export the goods on payment of IGST and claim the refund after filing GSTR-1 and GSTR-3B.

Note: IGST will be paid utilizing input credit account.

regards

Saravanan.

[KASTURI SETHI]

Yes. EOU is like any other supplier under GST and all the provisions of the GST law apply. Section 16 of IGST Act also applies to EOU. Goods can be exported on payment of IGST and refund can be claimed under Section 54 (8)(a) of CGST Act.. Also see Notification No.49/17-CT dated 18.10.17 and 1/19-CT dated 15.1.19.

[Ramesh Kothari]

Yes can avail to get refund of unutilised ITC

[YAGAY andSUN]

In our view, it is allowed and possible.

AI Summary

EOUs Can Export Goods with IGST Payment, Claim Refund per Section 16 IGST Act & Section 54(8)(a) CGST Act An EHTP/EOU unit can export goods on payment of Integrated Goods and Services Tax (IGST) and claim a refund after filing GSTR-1 and GSTR-3B, using the input credit account to pay IGST. This process is in line with GST provisions applicable to all suppliers, including EOUs, as per Section 16 of the IGST Act and Section 54(8)(a) of the CGST Act. Relevant notifications include Notification No. 49/17-CT and 1/19-CT. Experts agree that claiming a refund of unutilized Input Tax Credit (ITC) is permissible.