GST paid is ceiling for monthly refund claims, exporters told

10,063 applications filed by exporters for refunds by the end of November

December 03, 2017 09:06 pm | Updated 09:31 pm IST - New Delhi

Clear path:  Compliance would help avoid delay or rejection of refund demand, says the GSTN.

Clear path: Compliance would help avoid delay or rejection of refund demand, says the GSTN.

The GST Network — which provides IT infrastructure and services for implementation of the Goods and Services Tax (GST) — has asked exporters to ensure that amount of refund claimed in a particular month does not exceed the GST paid in that month. This would help avoid delay or rejection of the Integrated GST refund demand, the GSTN said in a statement.

As at November-end, exporters have filed 10,063 applications for refunds. This includes 5,677 applications filed using RFD01 and 4,386 applications filed using Table 6 A of GSTR 1. For refund of the accumulated input tax credit that has been availed on inputs or input services used in making exports, exporters are required to file an application in form GST RFD-01A on the GST common portal. The exporters must ensure that all the necessary documentary evidence is submitted along with the Form GST RFD-01A for sanction of refund, the GSTN said.

Last month, the Central Board of Excise and Customs (CBEC) had begun refunds for exporters of goods who had paid IGST and claimed refund based on shipping bills by filling up Table 6A.


‘Proper forms’

Earlier this month, the CBEC had permitted businesses making zero-rated supplies or those who have paid IGST on exports or those want to claim input credit, to fill Form RFD-01A. It had also asked them to approach the chief commissioner of central tax and the commissioner of state tax for the claim.

Last week, the Finance Ministry said exporters had claimed refunds of ₹6,500 crore in the first four months of the GST roll-out. It advised them to file claims in ‘proper form’ with matching shipping bills to ensure early settlements.

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