Refund of IGST on export goods and Input Tax Credit under GST
December 21 2017
Members of the Council,
Sub: Refund of IGST on export goods and Input Tax Credit under GST.
We have received a communication from Chairperson, Central Board of Excise and Customs on the above subject. The letter states the following.
- “The procedure with respect to refund of IGST paid on goods exported and unutilized input tax credit on inputs or input services used in making exports has been clearly laid down. For the sake of benefit to exporters, a detailed press note has been issued by CBEC (copy enclosed).
- It is requested that exporters be advised to immediately file (a) Table 6A and GSTR 3B, if not already done, for processing of IGST refund (b) RFD 01A on GSTN portal for refund of the unutilized input tax credit on inputs or input services used in making exports and (c) GSTR 1 for August 2017 for amending details provided in July GSTR1 wherever required.”
Members may kindly note the above. A copy of the Press Note issued by Central Board of Excise and Customs is also enclosed herewith for reference of members.
Thanks & regards,
R. Ramesh Kumar