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 and SUN]

In our view, it is allowed and possible.

AI Summary

IGST refund for exports permitted when goods exported on payment of IGST using input tax credit.
EOU/EHTP units are treated as suppliers and may export goods on payment of IGST using input tax credit, and thereafter claim refund of unutilised credit and IGST paid under the statutory refund provisions, subject to applicable return filing and procedural compliance.