recipient of deemed export

[ajay chharia]

purchased capital goods under EPCG scheme by paying IGST as recipient of deemed export . At the time of claiming refund with in relevant period the balance in IGST is nil whereas sufficient credit balance is available under cgst and sgst individually , but on submitting RFD-01A , it shows as there is no sufficient balance hence application not accepted. question is can`t I claim refund from cgst or sgst when igst is paid on deemed export . last column of application that igst has been paid on deemed export is filled automatically as it is linked with GSTR-1 of the supplier.

pl. reply

AI Summary

Refund Claim for Capital Goods Under EPCG Rejected Due to Nil IGST: Compliance Issues with Circular No. 125/44/2019-GST A user inquired about claiming a refund for capital goods purchased under the EPCG scheme as deemed exports, where IGST was paid. Despite having sufficient CGST and SGST credit, the refund application was rejected due to a nil IGST balance. Respondents advised that refunds should be calculated on the total ITC, not just IGST, and referenced Circular No. 125/44/2019-GST. They also highlighted the need to fulfill conditions outlined in notification No. 48/2017 and rule 89(1) of the CGST Rules. The user confirmed compliance with these guidelines but faced issues with the refund application process on the portal.