TaxTMI 
TaxTMI 
Refund of accumulated ITC in case of Third Country Exports
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....efund of accumulated ITC in case of Third Country Exports<br> Query (Issue) Started By: - manish rupani Dated:- 12-11-2025 Last Reply Date:- 17-11-2025 Goods and Services Tax - GST<br>Got 3 Replies<br....
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....>GST<br>My client is engaged in exporting goods which are procured from China and directly shipped to customer in Africa. Goods do not come to India. Though we are showing the supply as Export without....
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.... payment of duty in GSTR 1, actually this is a supply from one non-taxable territory to another non-taxable territory and does not fall in the definition of a GST supply. Client is paying a very big c....
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....ommission in India to procure such export orders and due to which the GST paid on the commission invoice is getting accumulated as ITC credit. As per the rules of refund of accumulated ITC credi....
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....t, only in 2 cases it is allowed. 1] On export of goods without payment of duty [considered as zero rated supply] 2] Inverted duty structure. Both above are not applicable to my client as I cant app....
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....ly for refund under exports as there is no shipping bill from India. Any solutions to get refund ? Reply By Shilpi Jain: The Reply: Are there no other business transactions that this client is havin....
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....g where this ITC can be used? Reply By manish rupani: The Reply: No domestic supplies which can used to offset the accumulated itc Reply By KASTURI SETHI: The Reply: Not eligible for refund in bot....
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....h scenarios. <br> Discussion Forum - Knowledge Sharing ....