GST refunds with payment of tax and IDS for fabrics under same taxperiod

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....ST refunds with payment of tax and IDS for fabrics under same taxperiod<br> Query (Issue) Started By: - Prabhakar Jebakumar Dated:- 9-11-2025 Last Reply Date:- 13-11-2025 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>Dear all, A manufacturer of fabrics is engaged in both domestic sales and exports with payment of tax. During a particular month, Export sales with payment of tax say IGST R....

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....s. 250000/- was made and tax paid by adjusting ITC as per GSTR-3B. The IGST refunds was automatically credited by Customs dept based on Shipping Bills. The total ITC for the said period (claimed in GSTR-3B) excluding services and capital goods is nearly 60,00,000/-. Now Need to obtain refunds under IDS for domestic goods.&nbsp; For that please clarify, whether IDS refund for the same period is av....

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....ailable or not. If it is available, what would be the net ITC. It is Rs.60,00,000/- or Rs. 35,00,000 (60lakh - 35lakh). I believe it is Rs.35 lakh as ITC of Rs. 25lakh is encashed under automatic route. Kindly clarify. Thank you all in advance Reply By Prabhakar Jebakumar: The Reply: Can any of our respected experts clarify please Reply By Padmanathan KV: The Reply: In my opinion, your calcula....

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....tion is correct. Section 54(3) proviso expressly bars refund of unutilized ITC where refund of IGST is claimed on such supply. Reply By Shilpi Jain: The Reply: Refund should be allowed. Pls look at this decision&nbsp;VSM WEAVESS INDIA PVT. LTD -&nbsp;2024 (1) TMI 924 - MADRAS HIGH COURT VSM Weavess India (P.) Ltd. Reply By Prabhakar Jebakumar: The Reply: Yes mam, taxpayer can get proportionate....

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.... ITC on zero rated supplies and IDS route for same tax period. but if he done exports with payment of tax and zero rated supplies in same tax period . As IGST tax paid on&nbsp; utilising ITC is encashed as refund through automatic route, how it is possible to use the ITC utilised to pay the IGST on exports to include in Net ITC calculation&nbsp; of Zero rated exports* Does it not amount to double ....

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....claim,, pls clarify mam Reply By Prabhakar Jebakumar: The Reply: Ok sir.. what is the meaning of such supplies in provision sir<br> Discussion Forum - Knowledge Sharing ....