TaxTMI 
TaxTMI 
Frequently asked Questions on IGST refunds on goods exported out of India
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....side or output side. Q2. What are the options for getting refunds for persons making zero rated supplies? Ans. As per Section 16(3) of the IGST Act, 2017, a registered person making a zero rated supply is eligible to claim refund in accordance with the provisions of Section 54 of the CGST Act,2017, under either of the following options, namely: (i) He may supply goods or services or both under bond or letter of undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit of CGST, SGST / UTGST and IGST; or (ii) He may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied. Q3. What Is IGST refund? Ans. The second category, mentioned above, pertains to refund of integrated tax paid for the zero-rated supplies made by suppliers who opt for the route of export on payment of integrated tax and claim refund of such tax paid. There can be two sub categories of such suppliers namely: (i) Exporter of goods (ii) Service ex....
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....ls of shipping bill and port number/ code ore not mentioned. (iii) IGST paid under Table 3.1(b) of GSTR 3B being less than total IGST claimed in Table 6A of GSTR 1/ 1E of the same period. The claim cannot be more than that or the amount of IGST paid. Q.9 What steps are to be token in cases of errors mentioned above and who should be contacted in such cases? Ans. Correction of errors need to be done In the GST return filed. Table 6A has been provided to carry out those corrections. If the exporter finds that even after the correct filing or return, their shipping bills do not reflect in Customs system (reflected In ICEGATE login of exporter), they may write to GSTN helpdesk. Q. 10 How can I find whether my refund data has been successfully transmitted by GSTN to Customs or not? Ans. GSTN is reportedly working on a feedback/ message system so as to inform the exporters about such failed validations. At present, the Customs system does not have any information about the reasons for which validation at GSTN has failed. However, for all those records which have been successfully transmitted to Customs system, the report can be generated at the end of field officers. Even the expo....
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....e previous transmission would have already been validated for IGST refund by ICES. Q. 16 What should be done for error code SBOO5? Ans. This is the most common error committed by the exporters, which occurs due to mismatch of invoice number as declared in the invoice table of the shipping bill and that declared in the GSTR 1 for the same supply. This can happen due to: * Typographical mistake while entering data in GSTR 1 or the * The exporter uses two sets of invoices, one invoice for GST and another invoice for exports resulting in mismatch of invoice numbers. After the implementation of GST, it was explained in the advisories that the details an exporter is required to enter in the "invoice" column while filing the SB pertains to the invoice issued by him compliant to GST Invoice Rules. The invoice number shall be matched with GSTN to validate exports and IGST payment. It was conveyed and reiterated that there should not be any difference between commercial invoice and GST invoice after implementation of GST since as per the GST law, IGST is to be paid on the actual transaction value of the supply between the exporter and the consignee, which should be the same....
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.... alert on his IEC, he may clear his dues or submit e-BRC and have the suspension revoked. Q. 19 The shipping bill has been transmitted by GSTN to Customs and there is no error in the refund, But still the refund has not been received in the bank account? Ans. SB000 (Successfully Validated) is the response code which comes when all the decided parameters like GSTIN, SB number, invoice number etc. match between GSTN and Customs database. This code implies that the SB is ready for inclusion in the IGST refund scroll. Howeve, it might happen that even with SB000, the SB does not appear in the refund scroll. This could be due to: (i) The exports might have been made under bond or LUT, hence not eligible for refund. (ii) If a shipping bill covers multiple invoices, few of the Invoices might have been successfully validated with code SB000 whereas other invoices might be containing other types of error/s (iii) Composite rate of drawback has been claimed For that SB during the transitional period between 01.07.2017 to 09.2017, thus making the SB ineligible for IGST refund. (iv) Where the IGST claimed amount is less than ₹ 1000/-. In all the above cases, the scroll amount shall....