Rule
96. Refund of integrated tax paid on goods 1[or services] exported out of
India.-
(1)
The shipping bill filed by 2[an exporter of goods] shall be deemed to be an
application n for refund of integrated tax paid on the goods exported out of
India and such application shall be deemed to have been filed only when:-
(a)
the person in charge of the conveyance carrying the export goods duly files 3[a
departure manifest or] an export manifest or an export report covering the
number and the date of shipping bills or bills of export; and
(b)
4 [the applicant has furnished a valid return in FORM GSTR-3B:
Provided
that if there is any mismatch between the data furnished by the exporter of
goods in
Shipping Bill and
those furnished in
statement of outward
supplies in FORM GSTR-1, 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;]
17[(c)
the applicant has undergone Aadhaar authentication in the manner provided in
rule 10B;]
(2)
The details of the 5[relevant export invoices in respect of export of goods]
contained in FORM GSTR-1 shall be transmitted electronically by the common
portal to the system designated by the Customs and the said system shall
electronically transmit to the common portal, a confirmation that the goods
covered by the said invoices have been exported out of India.
6[Provided
that where the date for furnishing the details of outward supplies in FORM
GSTR-1 for a tax period has been extended in exercise of the powers conferred
under section 37 of the Act, the supplier shall furnish the information
relating to exports as specified in Table 6A of FORM GSTR-1 after the return in
FORM GSTR-3B has been furnished and the same shall be transmitted
electronically by the common portal to the system designated by the Customs:
Provided
further that the information in Table 6A furnished under the first proviso
shall be auto-drafted in FORM GSTR-1 for the said tax period.]
(3)
Upon the receipt of the information regarding the furnishing of a valid return
in 7[FORM GSTR-3B] from the common portal, 8[the system designated by the
Customs or the proper officer of Customs, as the case may be, shall process the
claim of refund in respect of export of goods] and an amount equal to the
integrated tax paid in respect of each shipping bill or bill of export shall be
electronically credited to the bank account of the applicant mentioned in his
registration particulars and as intimated to the Customs authorities.
(4)
The claim for refund shall be withheld where,-
(a)
a request has been received from the jurisdictional Commissioner of central
tax, State tax or Union territory tax to withhold the payment of refund due to
the person claiming refund in accordance with the provisions of sub-section
(10) or sub-section (11) of section 54; or
(b)
the proper officer of Customs determines that the goods were exported in
violation of the provisions of the Customs Act, 9[1962; or]
10[(c)
the Commissioner in the Board or an officer authorised by the Board, on the
basis of data analysis and risk parameters, is of the opinion that verification
of credentials of the exporter, including the availment of ITC by the exporter,
is considered essential before grant of refund, in order to safeguard the
interest of revenue.]
(5)
11[***]
10[(5A)
Where refund is withheld in accordance with the provisions of clause (a) or
clause (c) of
sub-rule (4), such
claim shall be
transmitted to the
proper officer of Central
tax, State tax
or Union territory
tax, 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.
(5B) Where
refund is withheld
in accordance with
the provisions of
clause (b) of sub-rule
(4) 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 (52 of 1962), then, such
claim shall be
transmitted to the
proper officer of
Central tax, State tax
or Union territory
tax, 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.
(5C) The
application for refund
in FORM GST RFD-01 transmitted electronically through the
common portal in
terms of sub-rules (5A) and
(5B) shall be
dealt in accordance with the
provisions of rule 89.]
(6)
12[***]
(7)
13[***]
(8)
The Central Government may pay refund of the integrated tax to the Government
of Bhutan on the exports to Bhutan for such class of goods as may be notified
in this behalf and where such refund is paid to the Government of Bhutan, the
exporter shall not be paid any refund of the integrated tax.
14[(9)
The application for refund of integrated tax paid on the services exported out
of India shall be filed in FORM GST RFD-01 and shall be dealt with in
accordance with the provisions of rule 89]
15[(10)
The persons claiming refund of integrated tax paid on exports of goods or
services should not have -
(a)
received supplies on which the benefit of the Government of India, Ministry of
Finance notification No. 48/2017-Central Tax, dated the 18th October, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R 1305 (E), dated the 18th October, 2017
except so far it relates to receipt of capital goods by such person against
Export Promotion Capital Goods Scheme or notification No. 40/2017-Central Tax
(Rate), dated the 23rd October, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E),
dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate),
dated the 23rd October, 2017, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd
October, 2017 has been availed; or
(b)
availed the benefit under notification No. 78/2017-Customs, dated the 13th
October, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R 1272 (E), dated the 13th October,
2017 or notification No. 79/2017-Customs, dated the 13th October, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R 1299 (E), dated the 13th October, 2017
except so far it relates to receipt of capital goods by such person against
Export Promotion Capital Goods Scheme.]
16[Explanation.
- 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 Integrated Goods and Services Tax and Compensation Cess on
inputs and has availed exemption of only Basic Customs Duty (BCD) under the
said notifications.]
