Refund of GST Input Tax Credit – Documents required to be submitted
No. CLE-HO/POL/GST/17-18
March 26, 2018
Members of the Council
Sub : Refund of GST Input Tax Credit – Documents required to be submitted
Dear Member
Kindly refer to our earlier circular of March 16, 2018 informing about clarification on GST refund related issues. Please note the following.
1) As you are aware, exporters have the option of
Paying applicable Integrated GST (IGST) on export products (on which refund of IGST is applicable)
or
Go for zero rated exports option (wherein products are exported without payment of GST by submitting Letter of Undertaking) and then claim refund of GST paid on inputs i.e. refund of GST Input Tax Credit.
2) GST Circular No. 37/11/2018-GST dated 15th March 2018 (copy enclosed and already circulated to members) states that apart from the documents listed in the table below, no other documents should be called for from the tax payers for refund of GST Input Tax Credit (ITC) unless the same are not available with the officers electronically
| Details | Documents to be submitted |
|---|---|
Export (goods or services) without payment of Tax (Refund of accumulated ITC on IGST/CGST/SGST/UTGST etc.,) | - Copy of form RFD 01 A filed on common portal - Copy of Statement 3 A of Form RFD 01 A generated in common portal - Copy of Statement 3 of Form RFD 01 A - Invoices with respect to input and output services - BRC/FIRC for export of services - Undertaking /Declaration in Form RFD 01 A |
3) Please note that the Bank Realisation Certificate (BRC) is required to be submitted only for export of services and not for export of products.
This may kindly be noted and refund of GST Input Tax Credit can be claimed by submitting the above documents in the concerned GST office.
Thanks and regards
R. Ramesh Kumar
Executive Director
COUNCIL FOR LEATHER EXPORTS