FAQ on Refund on Account of Export of Goods (With Payment of Tax)

FAQ on Refund on Account of Export of Goods (With Payment of Tax). Step by Step guide for Applying for Refund on Account of Export of Goods under GST.

Refund on Account of Export of Goods

1. Am I eligible to receive the refund of IGST paid on export of goods if I have filed GSTR-3B?

Yes, you are eligible for Refund of Integrated Tax on account of Export of goods (with payment of tax) if you meet the following conditions:

  • Filed GSTR-1, providing Export details in Table 6A of GSTR-1 along with Shipping bill details having Integrated Tax levied AND
  • Filed GSTR-3B of the relevant tax period for which refund is to be paid

2. How can I claim refund on account of Export of Goods (with Payment of Integrated Tax)? When the refund will be processed?

  1. Once you file GSTR-1 and provide Export details (Table 6A) along with Shipping bill details having Integrated Tax levied and also file GSTR-3B of the relevant tax period for which refund has to be paid, you are eligible to receive refund on account of the export of goods made on payment of Integrated Tax.
  2. GST Portal shares the export data declared under GSTR1 along with a validation that GSTR3B has been filed for the relevant tax period with ICEGATE. Customs System validates the GSTR 01 data with their Shipping Bill and EGM data and process the refund.
  3. The taxpayer is not required to file separate refund application in this case and Shipping Bill itself shall be treated as refund application.
  4. Once the refund payment will be credited to the account of the taxpayers, the ICEGATE system shall share the payment information with the GST Portal and the GST Portal in turn shall share the information through SMS and e-mail with the taxpayers.

3. I have received SMS and e-mail from GST Portal regarding disbursal. I need further details regarding amount that has be refunded. Whom should I contact?

Refund on account of the Export is processed by the ICEGATE hence for further query taxpayer needs to contact corresponding ICEGATE Jurisdictional officials.

4. Whether GSTR-2 and GSTR-3 need to be filed for claiming the refund?

If the tax payer has filed GSTR-1 and GSTR-3B, then GSTR-2 and GSTR-3 are not required to be filed for claiming refund.

5 If I miss Shipping and Invoice details in a month, can I add the details in the subsequent months and get refund?

Yes, you can add the Shipping and Invoice details in the subsequent months and get refund.

6. In which bank account, will the refund amount be credited? Whether the bank account will be the account I entered in my enrolment/registration form?

The refund will be credited in the Bank account maintained with the ICEGATE/ Customs.

Table 6A of FORM GSTR-1

1. What is Table 6A of FORM GSTR-1?

Table 6A of FORM GSTR1 is a table of GSTR-1 – Outward Supplies Statement of the Supplier, which an exporter desiring refund of taxes paid on exports or ITC related to exports is required to furnish on the GST portal. He has to declare the details of export invoices in this table.

2. Who needs to file Table 6A of FORM GSTR-1?

Every registered taxable person, other than an input service distributor/compounding taxpayer/TDS Deductor/TCS Collector, who wants to claim refund on taxes paid on exports can file Table 6A of FORM GSTR1 electronically on the GST Portal.

3. Where can I file Table 6A of FORM GSTR-1?

Table 6A of FORM GSTR1 can be filed from the returns section of the GST Portal. In the post login mode, you can access it by going to Services > Returns > Returns Dashboard. After selecting the financial year and tax period, Table 6A of FORM GSTR1 in the given period will be displayed. Please click prepare online button to fill in the details.

4. By when can I file Table 6A of FORM GSTR-1?

You file Table 6A of FORM GSTR1 before GSTR1 is Submitted/ Filed for current return period.

5. If a person has furnished data in Table 6A, separately, is he required to again furnish this data while filing GSTR 1 of the tax period 5. If a person has furnished data in Table 6A, separately, is he required to again furnish this data while filing GSTR 1 of the tax period?

No, the data furnished in table 6A will be auto-populated in the table 6A of GSTR 1 and will be visible to him in non-edit mode when he files his GSTR 1 for the tax period.

6. Is this table required to be filed for supplies to SEZ also?

No, details of supplies made to SEZ and SEZ developers will be furnished in Table 6B of Form GSTR 1.

7. Can this form be revised after filing?

No, you cannot revise it in the same tax period post filing. However, you may make amendments using Table 9 of Form GSTR 1 of subsequent tax periods in case you want to make changes.

8. Can I file this form for September 2017 if it is not filed for August 2017?

 No, you cannot file Table 6A of Form GSTR 1 for September 2017 if the same is not filed for August 2017, and so on.

Application for Refund of ITC paid on Exports of Goods and Services without payment of Integrated Tax

1. How can I get my refund of ITC on account of export without payment of Tax?

You may comply with the activities as specified below:

  1. You have to file refund application RFD – 1A at GST Portal.
  2. You have to mention turnover of Zero-Related supplies and Adjusted Total Turnover in a State or UT for the period refund is sought for and the net ITC (the ITC availed during the period refund is sought for).
  3. System will auto calculate the eligible refund amount and post in the last column of table.
  4. Applicant has to ensure that he has filed the return (GSTR- 3B) of the period for which Refund is sought.
  5. Balance in ITC ledger should be sufficient in each head (IGST/CGST/SGST/UTGST/CESS).
  6. He should have exported goods/service on account of which he is claiming ITC refund.
  7. In case of export of services, he should have obtained FIRC/BRC from the concerned bank.
  8. Once Application Reference Number (ARN) is generated, take a print of Application and submit to the Jurisdictional Authority manually along with other relied upon documents as required under RFD-01.

NOTE: FORM RFD 01A can be filed only after filing of valid GSTR-3B for the Return Period.

2. What are the conditions that I have to fulfil for getting refund of IGST paid on Export of Goods (with payment of tax)?

  1. GSTR – 1 for the month of July or Table 6A of GSTR – 1 for subsequent months must be filed. Since filing of GSTR 1 for August, September, October, November and subsequent months are being enabled shortly, filing of Table 6A of GSTR1 would be discontinued w.e.f. GSTR1 filing.
  2. Shipping bill no. & date should be mentioned in Table 6A of GSTR – 1 and IGST amount should be mentioned.
  3. GSTR 3B for the relevant tax period should have been filed
  4. IGST amount to be paid should be shown under Table 3.1(b) of GSTR – 3B, which must be equal or greater than the IGST amount shown to be paid under Table 6A GSTR – 1.
  5. The Invoice details given under GSTR – 1/ Table 6A of GSTR – 1 and given under shipping bill should be the same.

3. How can I file Refund application for the IGST paid on export of goods?

There is no requirement to file separate refund for IGST paid on export of goods. The Shipping Bills filed by the taxpayer itself is treated as refund application and the refund amount is processed and paid to the taxpayer if conditions as specified in reply to the question number 2 are fulfilled.

4. Can I save the application for refund?

Application for refund can be saved at any stage of completion for a maximum time period of 15 days. If the same is not submitted within 15 days, the saved draft will be purged from the GST database.

Note: To view your saved application, navigate to Services > Refunds > My Saved/Submitted Application command.

5. How can I track the status of application for refund?

To track your submitted application, navigate to Services > Refunds > Track Application Status command.

Application for Refund of Excess amount from the Electronic Cash Ledger

1. How can I claim refund of excess amount available in cash ledger?

  1. Balance in the cash ledger should be sufficient
  2. File RFD- 01 A and select the reason of Refund as ‘Refund on account of excess balance in cash ledger’.
  3. Mention the amount of refund to be claimed in RFD- 01A and submit the form.
  4. Once Application Reference Number (ARN) is generated, take a print of ARN and submit to the Jurisdictional Authority manually.

2. What is the amount limit for claim of refund in case of “Refund of excess amount from the cash ledger”?

In case of FORM GST RFD-01A, there is no restriction on claiming refund amount from Cash Ledger. However, law specifies that the refund of excess amount in Cash Ledger can be permitted only if amount is greater than Rs. 1000/.

3. What is Zero-rated Supply Turnover?

Ans. Zero-rated Supply Turnover is the value of total supplies made on account of exports out of India including export to SEZ for the month or period for which refund of ITC has been sought for. This is the value of supplies for the tax period made for export to a country outside India or to a SEZ by the taxpayer as mentioned in his GSTR3B.

4. What is adjusted Total Turnover?

Ans. Adjusted total turnover is the value of supplies in a State or Union Territory, pertaining to all supplies except exempted supplies, during the month or the period for which refund has been sought for. This is the value of all the supplies except exempted supplies in State/UT made for the relevant tax period as mentioned in his GSTR3B of that tax period.

5. What is Net ITC?

Ans. Net ITC is the Input Tax Credit availed by the Taxpayer in his ITC Ledger during the month or the period for which refund is sought for. It is the amount of ITC taken by the taxpayer through Table 4 of his GSTR3B return of the tax period refund is sought for.

6. What are the relied upon documents I have to submit with refund application for ITC refund?

You have to provide all the documents as are required to be filed along with RFD-01 as notified under CGST/SGST Rules and other such documents the refund sanctioning authority may require.

7. To whom should I file my application with?

The taxpayer shall take the print of RFD-01A application filed by him on GST Common Portal and processed by the system and file the application along with relied upon documents with the jurisdictional officer. For refund of IGST paid on export of goods, there is no need to file separate refund application, the Shipping Bills are treated as refund applications filed by the taxpayers.

8. How can I get my IGST refund where my commercial invoices data of Shipping Bills are not matched with GST invoice data of GSTR1/Table 6A of GSTR-1?  

You have to modify your invoice declared under Table 6A of GSTR 1 in Table 9A of GSTR-1 of the subsequent tax period. GST System will revalidate and sent it to Customs for further processing.