Hi - I am a Service Exporter - Importer. In July+August+September I did not have LUT ..So I paid IGST on Export of Service. Also for Import I paid IGST in RCM for above 3 months and claimed as ITC. While paying tax for export for above three months I utilized ITC and now my Credit Balance = 0. Now I will submit refund application for "AMOUNT PAID ON EXPORT OF SERVICE" tomorrow. and will file separate application for getting refund for accumulated ITC ( from October and ...) in next month. For the first case Officer asked me to submit INVOICE for Export + FIRC only along with RFD 01A. I want to know, since I utilized INPUT CREDIT ( from RCM tax paid ).. Do I also need to submit Import Invoices received from foreign service provider ? ( or any other documents to support my ITC claim ) Please note : Tomorrow I am only going to submit refund application for "IGST PAID on Export in absence of LUT ". next month I will apply for accumulated ITC. Also please note for July+August+September my Credit ledger balance =0; since I have utilized it while making IGST on export. Please help. Thank you
Hi,
Yes, the officer may ask for import invoices and details of taxes paid under RCM. You should go along with these details.
Further, how will you apply for refund of ITC when you have already utilised the same.
Please feel free to call/revert in case you need more clarity.
Thanks and regards
Abhishek Dugar
CA CS B.Com
Hi, Tomorrow I will go only for submitting docs ( RFD01A ) for "IGST paid on Export".. Later next month I will apply for refund of accumulate ITC ( From October 2017 to March 2018) as I have already utilize ITC for July-August-September. Thanks
But as of now there is no GSTR-2 form . So how officer will verify my Import invoices/details etc.. Thanks
You paid GST on export for the months july to Sept. through ITC and cash (if any). While claiming refund on export for the above period, you are indirectly claiming refund of ITC paid on imports for the above period as part of the liability was paid through ITC therefore officer needs Import invoices and FIRC for export to verify the authenticity of the transactions.
How can be there GSTR-2 for Importer and exporter as your suppliers are located outside India and are not falling under GST. If there would be GSTR-2 then officer himself didn't asked about the import invoices as it is available on the portal.
Hi
Although it's not a requirement to submit import service invoices along with refund form. But you should be prepared with these in case the officer asks for these.
Also, for reverse charge payments, you need to issue an invoice and a payment challan.
Already discussed through phone consultation