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.

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.