Refund of integrated tax on export requires bond or Letter of Undertaking and electronic confirmation for export verification. Inserted rule provides refund of integrated tax on exports made without payment of integrated tax under a bond or Letter of Undertaking, requiring prior furnishing of FORM GST RFD-11 to the jurisdictional Commissioner and prescribing time limits for payment of tax and interest where goods are not exported or payment for services is not received; it mandates electronic transmission of export invoice details from FORM GSTR-1 to Customs and electronic confirmation of export, prescribes withdrawal and recovery where tax is not paid, permits restoration on payment, allows the Board to specify conditions for Letters of Undertaking, and applies mutatis mutandis to zero-rated SEZ supplies.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund of integrated tax on export requires bond or Letter of Undertaking and electronic confirmation for export verification.
Inserted rule provides refund of integrated tax on exports made without payment of integrated tax under a bond or Letter of Undertaking, requiring prior furnishing of FORM GST RFD-11 to the jurisdictional Commissioner and prescribing time limits for payment of tax and interest where goods are not exported or payment for services is not received; it mandates electronic transmission of export invoice details from FORM GSTR-1 to Customs and electronic confirmation of export, prescribes withdrawal and recovery where tax is not paid, permits restoration on payment, allows the Board to specify conditions for Letters of Undertaking, and applies mutatis mutandis to zero-rated SEZ supplies.
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