What are the conditions that i have to fulfill for getting refund of IGST paid on Export of Goods ?

What are the conditions that i have to fulfill for getting refund of IGST paid on Export of Goods (with payment of tax)?

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1 Answer(s)

1. GSTR -1 for the month of July or Table 6A of GSTR -1 for subsequent months must be filed. Since filing of GSTR 1 for August, September, October, November and subsequent months are being enabled shortly, filing of Table 6A of GSTR1 would be discontinued w.e.f. GSTR1 filing.
2. Shipping bill no. date should be mentioned in Table 6A of GSTR -1 and IGST amount should be mentioned.
3. GSTR -3B for the relevent tax period should have been filed.
4. IGST amount to be paid should be shown under Table 3.1(b) of GSTR – 3B, which must be equal or greater than the IGST amount shown to be paid under Table 6A GSTR-1.
5. The invoice details given under GSTR-1/Table 6A of GSTR -1 and given under shiping bill should be same.

Answered on January 5, 2018.
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Gen GST