Rule 96 provides for Refund of integrated tax paid on goods or services exported out of India-
The shipping bill filed by an exporter of goods shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India.
Such application shall be deemed to have been filed only when: –
the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bills or bills of export; and
the applicant has furnished a valid return in FORM GSTR-3 or FORM GSTR- 3B, as the case may be;
The details of the 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.
Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended, then in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the details of information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR3B 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 forming part of Form GSTR-1 shall be auto-drafted in FORM GSTR-1 for the said tax period. (Refer proviso to Rule 96(2) inserted vide Notification No. 51/2017 – Central Tax dated 28th October 2017) Note that the Table 6A has to be furnished only after filing of Form GSTR-3B under the respective tax period.
As and when the Form auto-drafted in FORM GSTR-1 are furnished for the said tax period, then details of exports will be auto-drafted from the Table 6A referred above.
The procedure is as follows:
a. File GSTR-3B for a Tax Period
b. Fill Table 6A of Form GSTR-1 available on the Common Portal. Refund will be processed based on this Table 6A
c. As and when Form GSTR-1 is filed, the data relating to exports will be autopopulated from the above Table 6A Upon the receipt of the information regarding the furnishing of a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be, from the common portal, 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 particularsand as intimated to the Customs authorities.
It is interesting to note that although Rule 96 reads “Refund of integrated tax paid on goods or services exported out of India”, refund of integrated tax paid on the services exported out of India shall be dealt with in accordance with the provisions of rule 89 and the application for refund shall be filed in FORM GST RFD-01.
The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of Notification No. 48/2017-Central Tax dated the 18th October, 2017 (deemed exports) or Notification No. 40/2017-Central Tax (Rate) dated the 23rd October, 2017 (concessional rate of tax at 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export) or Notification No. 41/2017 Integrated Tax (Rate) dated the 23rd October, 2017 (concessional rate of tax at 0.1% on inter-State supply of taxable goods by a registered supplier to a registered recipient for export) or Notification No. 78/2017-Customs dated the 13th October, 2017 (goods imported by EOUs) or Notification No. 79/2017-Customs dated the 13th October, 2017 (import of goods under AA/EPCG schemes)