Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017.

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-\- Instruction No.J,$/2017-Customs F. No.450/119/2017-Cus IV Government of India Ministry of Finance Department of Revenue (Central Board of Excise & Custom) ******** To New Delhi, dated the 9tctober, 2017 All Principal Chief Commissioners/Chief Commissioners of Customs I Customs (Preventive), All Principal Chief Commissioners/Chief Commissioners of Customs and Central Excise, All Directors General, All Principal Commissioners/Commissioners of Customs I Customs (Preventive), All Principal Commissioners/ Commissioners of Customs and Central Excise. Sir/Madam, Sub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017 As you are aware, Rule 96 of the CGST Rules 2017 deals with refund of Integrated Tax paid on goods exported out of India. It provides that 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 once export general manifest (EGM) and valid return in Form GSTR-3 or Form GSTR- 3B. as the case may be has been filed. Once these conditions are met, the Customs System 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. The Committee on Exports setup by the GST Council has recommended that IGST 2. refunds for exports made in July 2017 must start by I 0.10.2017. This recommendation has been endorsed by GST Counci I in its meeting on 06-I0-2017. Necessary background work is being done by the Directorate General of Systems. GSTN and Controller General of Accounts (PFMS). In order to ensure that refunds start smoothly, following guidelines are issued for the field formations- Export General Manifest 3. Filing of correct EGM is a must for treating shipping bill or bill of export as a refund claim. Commissioners must ensure that the concerned airlines/shipping lines/carriers file EGM/Export report within prescribed time. Cases which remain in EGM error due to any reason should be followed up to ensure that records are updated at the gateway port.

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