GST Refunds & Other Payments to Taxpayers
GST refunds book
‘GST Refunds & Other Payments to Taxpayers which is a Compendium of various statutory provisions and Departmental instructions relating to the processing and disbursing of GST refunds.
PAYMENT OF REFUNDS OF IGST ON EXPORTS
1. Payments of Refunds of IGST on Exports
1.1 Refund of Integrated Tax paid on Goods Exported out of lndia In accordance with Rule 96 of the CGST Act, 2017, the shipping bill filed by an exporter shall be deemed to be an application for refund of IGST paid on the goods exported out of India only when the person in charge of the conveyance carrying the export goods duly files an export report covering the number and the date of shipping bills or bills of export and the applicant has furnished a valid return in FORM GSTR-3.
Process of Refund of IGST on Exports
1.2 The refunds of IGST on Exports are being paid to the entitled exporters in complete digitaL/electronic environment based on the integration between ICEGATE and PFMS portal through single centralized DDO and single PAO i.e. e-PAO (GST-Refunds).
Date of Commencement
1.3 The Refund Payment through PFMS portal by the e-PAO [GST Refunds] started from 16th October 2017.
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