What is Refund to International Tourist under GST

Meaning of Refund to International Tourist

 

The details about Refund to International Tourist under GST are explained here. 

Refund to International Tourist

(1)         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:-

(a)          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

(b)         the applicant has furnished a valid return in FORM GSTR-3 or FORMGSTR-3B, as the case may be;

(2)         The details of the relevant export invoices 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.

(3)         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 shall process the claim for refund 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.

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