Documents required for GST refund for service exporters

GST refund to Service Exporters.

 

What is Goods and Service Tax (GST)

GST, frequently asked Questions

 

Refund of GST, documents required for export of services

It is noted that in case of export of services there are no custom documents that can substantiate the occurrence of event of export as no shipping bill is required to be filed. Thus invoice and Bank Realization Certificate (BRC) are the only documents that can substantiate the occurrence of event of exports. It is, therefore, recommended that in the case of export of services, BRC would be required before sanction of the refund of GST paid on inputs (input services) / rebate of GST paid on exported services.

It is further noted that the invoice and BRC are the crucial documents for filing of the refund application. Therefore the relevant date, in case of export of services, will be the date of invoice or the date of BRC, whichever is later. This will take care of the situation if the payment has already been received in advance. It is also recommended that e-BRC module may be integrated in the refund process under GST.

It is suggested that since exports of services cannot be verified online through ICEGATE, there should be a separate application for refund of service exported.
 

How to get refund of GST tax paid by an Exporter?Documents required for GST refund for service exporters? Verification of documents for refund of GST to exporters? Refund of GST to Exporter, Documents required to be enclosed? Process of GST refund to Exporter? GST refund for deemed exporters

 

Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?


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Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

Service Tariff Code for GST

Registration procedures and formalities to obtain GSTIN

How many digits in GSTIN under Goods and Service Tax registration

Would multiple registration be allowed under Goods and Service Tax (GSTIN)?

 Procedure for obtaining Registration number of GSTIN


Impact of GST on imports in India

Applicable import duty after GST implantation

How to calculate IGST under imports?

Changes in IEC after GST

Linking IEC with GSTIN in customs

Import under EPCG after GST

GST on imports by EOUs and SEZs

Changes of operation of SEZ

Does CVD exists under project imports?


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