TaxTMI 
TaxTMI 
Refund of IGST - Export of goods or services or both after payment of IGST [Rule 96 of CGST Rules]
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.... amended in FORM GSTR-1A^(Inserted vide NN. 12/2024 date 10/07/2024) if any, such application for refund of integrated tax paid on the goods exported out of India shall be deemed to have been filed on such date when such mismatch in respect of the said shipping bill is rectified by the exporter; • Mandatory Aadhaar authentication - The applicant has undergone Aadhaar authentication in the manner provided in rule 10B of CGST Rules. • The exporter of goods may file an application electronically in FORM GST RFD-01 through the common portal for refund of additional integrated tax paid on account of upward revision in price of goods subsequent to export of such goods, and on which the amount of integrated tax paid at the time of export of such goods has already been refunded in accordance with provisions of rule 96(3), and such application shall be dealt with in accordance with the provisions of rule 89. [Rule 96(1) of CGST Rules] • Transmission of export invoice to customs portal - The details of the relevant export invoices in respect of export of goods contained in FORM GSTR-1 as amended in FORM GSTR-1A i....
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....her rule, the said system generated form shall be deemed to be the application for refund in such cases and • shall be deemed to have been filed on the date of such transmission. [Rule 96(5A) of CGST Rules] • Where refund is withheld in accordance with the provisions of clause (b) of rule 96(4) of CGST Rule and • the proper officer of the Customs passes an order that the goods have been exported in violation of the provisions of the Customs Act,1962 then, • such claim shall be transmitted to the proper officer of CGST, SGST or UTGST, as the case may be, electronically through the common portal in a system generated FORM GST RFD-01 and • the intimation of such transmission shall also be sent to the exporter electronically through the common portal, and • notwithstanding anything to the contrary contained in any other rule, the said system generated form shall be deemed to be the application for refund in such cases and • shall be deemed to have been filed on the date of such transmission. [Rule 96(5B) of CGST Rules] • The application for refund in FORM GST....
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....16/2020 - Central Tax dated 23-03-2020 w.e.f. 23-10-2017, For the purpose of this sub-rule, the benefit of the notifications mentioned therein shall not be considered to have been availed only where the registered person has paid IGST and Compensation Cess on inputs and has availed exemption of only Basic Customs Duty (BCD) under the said notifications. [Rule 96(10) of CGST Rules] Important Instruction, Circular and Notification 1. In order to ensure that refunds start smoothly, following guidelines are issued for the field information [ Instruction No. 15/2017- customs dated 09.10.2017 ] • Details of export supplies in Table 6A of GSTR-1 • 4. The details of zero rated supplies declared in Table 6A of return in Form GSTR-1 are matched electronically with the corresponding details available in Customs Systems as per details provided in shipping bills/ bill of export. Thus exporters must file their GSTR-1 very carefully to ensure that all relevant details match. For their convenience, the details available in the Customs System have been made available for viewing in their ICEGATE login. â€....
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....so advised not to change their bank account details frequently to avoid delay in refund payment. • Processing of refund claims • 7. Proper officer of each jurisdiction shall generate a payment scroll of eligible IGST refunds in the same manner as RoSL scrolls are generated. The scroll shall be transmitted electronically to PFMS system for onward payment into their bank accounts. Unlike RoSL where paper scrolls are to be sent by field formations, in this case, electronic verification will be done centrally by a DDO appointed in this regard. Detailed EDI procedure for processing of claims and generation of refund scrolls is being circulated by Directorate of Systems, CBEC. DG-Systems is also laying down the procedure for payment and accounting in consultation with Pr. CCA CBEC and CGA of India. Proper officers may be designated in each Commissionerate, who should be in readiness to start generating refund scrolls from 10.10.2017 onwards. 2. Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment o....