TaxTMI 
TaxTMI 
If a company has collected GST from a foreign customer for an export of service transaction, with separate mention on the invoice, and subsequently remitted this amount to the government, can it be eligible for a refund under section 54 of the GST Act?
Refund of IGST Charged and collected from Foreign Customer on Export of Service transaction
30 Apr 2024 
6 Replies 
1979 Views Asked by
Refund of IGST: exporter-collected tax remitted may be unrecoverable; foreign recipient may apply for refund under statutory procedure.
Refund of IGST charged and remitted on export of services raises contested entitlement where the exporter collected tax: unjust enrichment is generally inapplicable to exports, the nonresident recipient may apply for refund under statutory procedure, and invoice rectification to remove a separate GST line item is advised though its practical effect is disputed. (AI Summary)
Refund of IGST charged and remitted on export of services raises contested entitlement where the exporter collected tax: unjust enrichment is generally inapplicable to exports, the nonresident recipient may apply for refund under statutory procedure, and invoice rectification to remove a separate GST line item is advised though its practical effect is disputed. (AI Summary)