How to claim IGST refund on exports?


 Export under Bond scheme and refund of IGST.


Under GST regime exports would be considered as zero-rated supply. Any person making zero rated supply (i.e. any exporter) shall be eligible to claim refund under either of the following options, namely:

(a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; 

(b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied, in accordance with the provisions of section 54 (Refunds) of the Central Goods and Services Tax Act or the rules made there under (i.e Refund Rules 2017).


How to claim IGST refund on exportsFor the option (a),procedure to file refund has been outlined in the Refund Rules under GST. The exporter claiming refund of IGST will file an application electronically through the Common Portal, either directly or through a Facilitation Centre notified by the GST Commissioner. The application shall be accompanied by documentary evidences as prescribed in the said rules. Application for refund shall be filed only after the export manifest or an export report, as the case may be, is delivered under section 41 of the Customs Act, 1962 in respect of such goods.


For the option (b),the shipping bill filed by an exporter shall be deemed to be an application 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 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.



For both option (a) and (b) exporters have to provide details of GST invoice in the Shipping bill. ARE-1 which is being submitted presently shall be dispensed with except in respect of commodities to which provisions of Central Excise Act would continue to be applicable.



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sameer: Please let me know the detail online procedure regarding refund application of IGST for an exporter

Chandan De: Our company is act as merchant exporter . We are importing the materials & the same materials to be export . How do we get Import duty benefit since the materials will be for export purpose . Kindly revert back

MADHUSUDAN REDDY: we are filling Shipping Bill in LUT-under bond but actual it is Payment against exports (Refund claim) any chance to modified Shipping Bill in customs (Shipping bill already printed)

v.kaliyappan: sir i am a merchant exporter at the time my export i paid the Sgst Cgst to the manufature and also not paid the igst how can claim my sgst & cgst as a refund kindly clarify

AJITH KUMAR.P.: Sir What are all the paper works relating to gst filing ie mean proforma through online or manual. Kindly clarify.

sandeep: We have manufacturing unit in SEZ area After introduction of GST we required certain clarification for applicability as well clarity on procedure which are mention below your are requested to guide us on this & oblige. • How to claim rebate of State levies ( ROSL ) • How to claim Refund of RCM payment • Weather any exemption has been given to SEZ unit for payment of RCM under GST ? examples are GTA / payment to advocates etc. • What is the procedure for IGST credit lying with us. Accumulated due to billed by supplier as well received through ISD challan. • Applicability of Notification No. 91/2017-18 dated 26.09.2017 for DTA sales.

SHIV PRASAD GAIROLA: Application for refund of IGST paid on export is not showing on line at GST portal. Please let me know ,how it can be filed and what documents need to submit with the application. Regards

Abid Ali: Sir, I am an Importer and Distributor. I need an Information about to HOW TO CLAIM IGST REFUND after paying the GST while send Goods to my Dealers. Please give me better Advice. Regards Abid Ali

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