This is in continuation of our circular dated 30/11/2017 regarding IGST/Un-utilised ITC Refunds informing you about Government press release advising exporters to file Table 6A and GSTR 3B for processing of IGST Refund and RFD01A for refund of the unutilized Input Tax Credit.
Prior to the government advisory, the council has also sent refund reports received from JNCH, ACC Sahar cargo related to July 2017 exports, so that exporters can do the needful rectification wherever necessary. We hope the members have done to needful wherever necessary.
For the sake of convenience, we would like to re-summarise the process as follows:
Steps to file refund of IGST paid on Export of Goods
The shipping bills filed by exporters will be deemed to be application and the refund amount is processed and paid to the taxpayer if the following conditions are satisfied:
GSTR-3B for the relevant tax period (for which claim is being considered) should have been filed.
Form GSTR-1 for the month of July or Table 6A of GSTR-1 for subsequent months must be filed.
Shipping bill date and number should be mentioned in Table 6A.
IGST amount to be paid should be shown under Table 3.1 (b) of GSTR-3B, which must be equal or greater than IGST amount shown to be paid under Table 6A.
Exporters may, take due precaution to ensure that no errors creep in while filing Table 6A of GSTR 1 of August 2017 and onwards. In case of wrong entries made in July, Table 9 of GSTR 1 of August month would allow amendments to GSTR 1 of July 2017.
Steps for claiming refund of un-utilised credit of inputs or input services used in making exports
Exporters shall file an application in FORM GST RFD- 01A on the Common Portal where the amount claimed as refund shall get debited from the Electronic Credit Ledger of the exporter to the extent of the claim.
Thereafter, a proof of debit (ARN- Acknowledgement Receipt Number) shall be generated on the GSTN portal, which is to be mentioned on the print-out of the FORM GST RFD-01A and to be submitted manually to the jurisdictional officer.
The exporters may ensure that all the necessary documentary evidences are submitted to local GST authority along with the Form GST RFD 01A for timely sanction of refund.
GSTN has also issued media clips showing steps to facilitate IGST/ Un-ulised refunds, the same are attached for reference.
We hope members have taken the needful steps for claiming refund of IGST/ Un-utilised ITC. In case you are facing issues in receiving IGST paid on exports, please let us know full shipment details in tabular format such as Company name, IEC, GSTIN number, shipping bill number, port name, S/B date, IGST amount etc. Regarding, the claims of un-utilised credit, exporters have to use RFD-01A procedure, submit with local authority and follow-up. Nevertheless, you can still update us on status/ issues faced, if any.
Your replies/ feed-back, be sent to us by 29/12/2017 on e-mail id’s: email@example.com, firstname.lastname@example.org & email@example.com .
Your timely replies/ feed-back will enable us assess the refund status and also take up with authorities accordingly.
(S. G. Bharadi)
ITC Refund Steps