What is Refund to International Tourist under GST

Posted on 10 June 2022 Category : GST terms

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.

This post describes about Refund to International Tourist under GST. Comment below your thoughts about this post Refund to International Tourist under GST.

Learn Exports Imports Free, Click here

Click here to know GST rate of your goods or service

Latest date to file GST registration in India

Procedures to obtain GST registration for non-resident taxable person

Is digital signature option available under registration of GST in India?

Advantages of GST registration in India

Who has to obtain GST registration in India?

Does GST registration number of my firm change time to time in India?

Is GST registration required for a public sector undertaking?

Is amendment of GST registration allowed in India?

Cancellation of GST registration in India

Term RBI on T+1 basis under GST