Provisions under Rule 96 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Refund of IGST on Exported Goods/ Services”, are as under:
CGST Rule 96: Refund of Integrated Tax paid on Goods or Services Exported out of India (Chapter-X: Refund)
(1) The shipping bill filed by an exporter by an exporter of goods 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 a departure manifest or an export manifest or an export report covering the number and the date of shipping bills or bills of export; and (Refer Note 13)
(b) the applicant has furnished a valid return in FORM GSTR 3 or FORM GSTR 3B, as the case may be; [Note 1]
(b) the applicant has furnished a valid return in FORM GSTR-3B: [Note 18(a)]
Provided that if there is any mismatch between the data furnished by the exporter of goods in Shipping Bill and those furnished in statement of outward supplies in FORM GSTR-1, such application for refund of integrated tax paid on the goods exported out of India shall be deemed to have been filed on such date when such mismatch in respect of the said shipping bill is rectified by the exporter; [Note 18(a)]
(c) the applicant has undergone Aadhaar authentication in the manner provided in rule 10B; (Refer Note 17)
(2) The details of the relevant export invoices relevant export invoices in respect of export of goods 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.
Provided that where the date for furnishing the details of outward supplies in FORM GSTR 1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR 1 after the return in FORM GSTR 3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: [Note 20]
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR 1 for the said tax period. [Note 20]
(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 Form GSTR-3B from the common portal, the system designated by the Customs shall process the claim for refund the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods 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. [Note 7 & 19]
(4) The claim for refund shall be withheld where,-
(a) a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund due to the person claiming refund in accordance with the provisions of sub-section (10) or sub-section (11) of section 54; or
(b) the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962, or [Note 18(c)]
(c) the Commissioner in the Board or an officer authorised by the Board, on the basis of data analysis and risk parameters, is of the opinion that verification of credentials of the exporter, including the availment of ITC by the exporter, is considered essential before grant of refund, in order to safeguard the interest of revenue. [Note 18(b)]
(5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the proper officer of integrated tax at the Customs station shall intimate the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation shall be transmitted to the common portal. [Note 18(c)]
(5A) Where refund is withheld in accordance with the provisions of clause (a) or clause (c) of sub-rule (4), such claim shall be transmitted to the proper officer of Central tax, State tax or Union territory tax, as the case may be, electronically through the common portal in a system generated FORM GST RFD-01 and the intimation of such transmission shall also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system generated form shall be deemed to be the application for refund in such cases and shall be deemed to have been filed on the date of such transmission. [Note 18(d)]
(5B) Where refund is withheld in accordance with the provisions of clause (b) of sub-rule (4) and the proper officer of the Customs passes an order that the goods have been exported in violation of the provisions of the Customs Act, 1962 (52 of 1962), then, such claim shall be transmitted to the proper officer of Central tax, State tax or Union territory tax, as the case may be, electronically through the common portal in a system generated FORM GST RFD-01 and the intimation of such transmission shall also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system generated form shall be deemed to be the application for refund in such cases and shall be deemed to have been filed on the date of such transmission. [Note 18(d)]
(5C) The application for refund in FORM GST RFD-01 transmitted electronically through the common portal in terms of sub-rules (5A) and (5B) shall be dealt in accordance with the provisions of rule 89. [Note 18(d)]
(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union territory tax, as the case may be, shall pass an order in Part B Part A of FORM GST RFD 07. [Note 15 & 18(e)]
(7) Where the applicant becomes entitled to refund of the amount withheld under clause (a) of sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory tax, as the case may be, shall proceed to refund the amount after passing an order in FORM GST RFD 06 by passing an order in FORM GST RFD 06 after passing an order for release of withheld refund in Part B of FORM GST RFD 07. [Note 16 & 18(e)]
(8) The Central Government may pay refund of the integrated tax to the Government of Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and where such refund is paid to the Government of Bhutan, the exporter shall not be paid any refund of the integrated tax.
(9) The persons claiming refund of integrated tax paid on export of goods or services should not have received supplies on which the supplier has availed the benefit of notification No. 48/2017 Central Tax dated 18th October, 2017 or notification No. 40/2017 Central Tax (Rate) dated 23rd October, 2017 or notification No. 41/2017 Integrated Tax (Rate) dated 23rd October, 2017.
(9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD 01 and shall be dealt with in accordance with the provisions of rule 89.
(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 48/2017 Central Tax dated the 18th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E) dated the 18th October, 2017 or notification No. 40/2017 Central Tax (Rate) 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E) dated the 23rd October, 2017 or notification No. 41/2017 Integrated Tax (Rate) dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321(E) dated the 23rd October, 2017 or notification No. 78/2017 Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated the 13th October, 2017 or notification No. 79/2017 Customs Tax dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017. (Refer Note 9 & 10)
(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have,-
(a) received supplies on which the benefit of the Government of India, Ministry of Finance notification No. 48/2017 Central Tax, dated the 18th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1305 (E), dated the 18th October, 2017 or notification No. 40/2017 Central Tax (Rate), dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41/2017 Integrated Tax (Rate), dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or
(b) availed the benefit under notification No. 78/2017 Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017 Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E), dated the 13th October, 2017. (Refer Note 11)
(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 48/2017 Central Tax dated the 18th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E) dated the 18th October, 2017 or notification No. 40/2017 Central Tax (Rate) 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E) dated the 23rd October, 2017 or notification No. 41/2017 Integrated Tax (Rate) dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321(E) dated the 23rd October, 2017 or notification No. 78/2017 Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated the 13th October, 2017 or notification No. 79/2017 Customs Tax dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017. (Refer Note 12)
(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have-
(a) received supplies on which the benefit of the Government of India, Ministry of Finance notification No. 48/2017 Central Tax, dated 1/10/2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305(E) dated 18/10/2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme or notification No. 40/2017 Central Tax (Rate), dated 23/10/2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320(E) dated 23/10/2017 or notification No. 41/2017 Integrated Tax (Rate) dated 23/10/2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321(E) dated 23/10/2017 has been availed; or
(b) availed the benefit under notification No. 78/2017 Customs, dated 13/10/2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated 13/10/2017 or notification No. 79/2017 Customs, dated 13/10/2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299(E) dated 13/10/2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme.
Explanation.- For the purpose of this sub-rule, the benefit of the notifications mentioned therein shall not be considered to have been availed only where the registered person has paid Integrated Goods and Services Tax and Compensation Cess on inputs and has availed exemption of only Basic Customs Duty (BCD) under the said notifications. (Refer Note 14)
Amendments History:
1. In clause (b) of sub-rule (1) and in sub-rule (3), the text ‘or FORM GSTR 3B, as the case may be’ inserted vide Central Tax Notification 15/2017 dt. 01/07/2017 w.e.f. 01/07/2017.
2. First and Second Provisos to sub-rule (2) inserted vide Central Tax Notification 51/2017 dt. 28/10/2017.
3. The text ‘or Services’ inserted in Rule Heading vide Central Tax Notification 75/2017 dt. 29/12/2017, w.r.e.f. 23/10/2017.
4. Sub-rule (9) inserted vide Central Tax Notification 75/2017 dt. 29/12/2017, w.r.e.f. 23/10/2017.
5. In sub-rule (1) the text ‘an exporter’ substituted with the text ‘an exporter of goods’ vide Central Tax Notification 3/2018 dt. 23/01/2018, w.r.e.f. 23/10/2017.
6. In sub-rule (2), the text ‘relevant export invoices’ substituted with the text ‘relevant export invoices in respect of export of goods’ inserted vide Central Tax Notification 3/2018 dt. 23/01/2018, w.r.e.f. 23/10/2017.
7. In sub-rule (3) the text ‘the system designated by the Customs shall process the claim for refund’ substituted with the text ‘the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods’ vide Central Tax Notification 3/2018 dt. 23/01/2018, w.r.e.f. 23/10/2017.
8. Sub rule (9) substituted vide Central Tax Notification 3/2018 dt. 23/01/2018, w.r.e.f. 23/10/2017.
9. Sub-rule (10) inserted vide Central Tax Notification 3/2018 dt. 23/01/2018, w.r.e.f. 23/10/2017.
10. Sub rule (10) substituted vide Central Tax Notification 39/2018 dt. 04/09/2018, w.r.e.f. 23/10/2017.
11. Sub-rule (10) substituted again (restored back to previous version/ provisions as per Note 9) vide Central Tax Notification 53/2018 dt. 09/10/2018, w.r.e.f. 23/10/2017.
12. Sub-rule (10) substituted prospectively vide Central Tax Notification 54/2018 dt. 09/10/2018.
13. The words “a departure manifest or” inserted in clause (a) of sub-rule (1) vide Central Tax Notification 74/2018 dt. 31/12/2018.
14. Explanation to clause (b) of sub-rule (10) inserted w.e.f. 23/10/2017, vide Central Tax Notification 16/2020 dt. 23/03/2020.
15. In sub rule (6), the text ‘Part B’ substituted with the text ‘Part A, vide Central Tax Notification 15/2021 dt. 18/05/2021.
16. In sub rule (7), the text ‘after passing an order in FORM GST RFD 06’ substituted with the text ‘by passing an order in FORM GST RFD 06 after passing an order for release of withheld refund in Part B of FORM GST RFD 07, vide Central Tax Notification 15/2021 dt. 18/05/2021.
17. Clause (c) inserted in sub-rule (1), vide the Central Tax Notification 35/2021 dt. 24/09/2021, pending notification on commencement date thereof. Subsequently, vide Central Tax Notification 38/2021, CBIC notifies 01/01/2022 as the commencement date in respect of clause (c) of sub-rule (1), which was inserted vide sub-rule (7) of the CGST (8th Amendment) Rules, 2021 (Central Tax Notification 35/2021).
18. Amendments made vide Central Tax notification 14/2022 dated 05/07/2022, effective 01/07/2017:
(a) in sub-rule (1), clause (b) shall be deemed to have been substituted;
(b) in sub-rule (4), clause (c) shall be deemed to have been inserted;
(c) sub-rule (5) shall be deemed to have been omitted;
(d) sub-rules (5A), (5B) and (5C) shall be deemed to have been inserted; and
(e) sub-rules (6) and (7) shall be deemed to have been omitted.
19. In sub-rule (3), the text “FORM GSTR3 or FORM GSTR-3B, as the case may be” substituted with the text “FORM GSTR-3B” vide Central Tax Notification 19/2022 dated 28/09/2022, effective October 1, 2022.
20. In sub-rule (2), both the provisos omitted vide Central Tax Notification 38/2023 dated 04/08/2023.
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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.
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How to file GST claim in Exported goods electonically