• IGST refund on export of goods

Hi,
Our IGST refund of Rs.190000/- on Export of Goods for month August'2017 has not been refunded by department,citing reason that our shipping bill had been erroneously filed under LUT, while we have paid IGST on that shipment & the very same payment of IGST has been reflected in our GSTR 3B & GSTR 1 of the then month (August-2017)
Under circular 12/2018 of Customs, we have been told that we have to submit a CA certificate for claiming the said refund.

Kindly guide us how to proceed ahead & what is the format of said CA certificate to be submitted.
Is it necessary to submit this CA certificate for refund amount of Rs.190000/- & also guide what other documents & applications are to be submitted.

Many thanks in advance for your kind guidance & support

Regards
Asked 3 months ago in GST from INDORE, Madhya Pradesh
Dear Sir,

Please recheck the shipping bill details in GSTR 1 as there may be mismatch between the export details with GST authorities and what you had sent. CA certificate is required where the amount of refund exceeds Rs.2 lacs.

Also the amount claimed should be equal to the amount reflected in GSTR 3B.

Documents required 

1. Covering letter
2. Export invoices
3. FIRC copies
4.Copies of GSTR 3B and GSTR 1

Thanks
Vivek Kumar Arora
CA, Delhi
1422 Answers
31 Consultations

5.0 on 5.0

Hi,

Hope you are doing well!

If a GST refund claim is less than Rs. 2 Lakhs, then a self-declaration of the applicant must be submitted to the effect that the incidence of tax has not been passed to any other person along with other documents listed below.

For GST refund claims exceeding Rs. 2 Lakhs, a certificate from a Chartered Accountant/ Cost Accountant must be submitted along with the documents below:

1. Copy of return evidencing payment of duty

2. Copy of invoice

3. Document proving that the burden of paying tax has not been passed on (CA certification or self-certification).

4. The relevant bank realisation certificates evidencing receipt of payment in foreign currency is also required to be submitted. 

5.FIRC copies.

6.Copies of GSTR 3B and GSTR 1

7. Any other document required by the government.

Thanks & Regards,
Payal Chhajed
Payal Chhajed
CA, Mumbai
735 Answers
2 Consultations

4.8 on 5.0

Further, the amount claimed should be same as reflected in GSTR 3B.

Thanks & Regards,
Payal Chhajed
Payal Chhajed
CA, Mumbai
735 Answers
2 Consultations

4.8 on 5.0

Hi

If the notice is under circular 12/2018 of customs, you need to submit the CA certificate.
You would be required to submit a certificate from Chartered Accountant before 31st October, 2018 to the Customs
office at the port of export to the effect that there is no discrepancy between the IGST amount refunded on exports and the actual IGST amount paid on exports of goods for the period July’ 2017 to March’ 2018. In case there are exports from multiple ports, the exporter is at liberty to choose any of the ports of export for submission of the said certificate.

The certificate should be accompanied by copies of GSTR 3B, GSTR 1, statement of export invoices, FIRC copies and shipping bill copies.
Lakshita Bhandari
CA, Mumbai
2021 Answers
63 Consultations

5.0 on 5.0

CA certificate is required under circular 12/2018. You can get in touch with a practicing CA and he will issue the certificate, The other documents that you would need to submit are copies of GSTR 3B, GSTR 1, Export invoices,Shipping bill, FITC copies, etc. You may be asked to give more documents as deemed necessary by the Government.

Regards,
Nikhil
Nikhil Khanna
CA, Mumbai
1203 Answers
11 Consultations

5.0 on 5.0

Hi

If you have received a notice under circular 12/2018 of customs, then you will have to produce a CA certificate.

You will have to submit GSTR 3B, GSTR 1, export invoices, FIRC copies and shipping bill copies along with the CA certificate.
Abhishek Dugar
CA, Mumbai
3469 Answers
156 Consultations

5.0 on 5.0

Since it been asked by customs,you have to produce CA certificate. Other documents required are GSTR 1 and 3b copies,FIRC copies,shipping bills,invoices.
We can assist you in the same.In case of any query please contact us.
Swati Agrawal
CA, Indore
619 Answers
1 Consultation

5.0 on 5.0

In my opinion, No CA certificate required in case refund amount is less than 2 lacs.
Swati Agrawal
CA, Indore
619 Answers
1 Consultation

5.0 on 5.0

According to the GST law, no certificate is required if refund is below 2 lacs. Moreover, for refund of IGST on zero rated supplies, there is no requirement of CA certificate at all. 

But, this circular specifies so. And if the officials insist, for speedy processing of refund, it is advisable to submit a CA certificate.
Lakshita Bhandari
CA, Mumbai
2021 Answers
63 Consultations

5.0 on 5.0

Certificate [rule 89(2)(m) of CGST Rules 2017]
This is to certify that in respect of the refund amounting to Rs.<<>> ————– (in words) claimed by M/s—————– (Applicant’s Name) GSTIN/ Temporary ID——- for the tax period < —->, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
Lakshita Bhandari
CA, Mumbai
2021 Answers
63 Consultations

5.0 on 5.0

Hi,

No CA certificate is required for below 2 lakh IGST refund . However, in order to avoid necessary delay please submit CA certificate for the same.

Thanks & Regards,
Payal Chhajed
Payal Chhajed
CA, Mumbai
735 Answers
2 Consultations

4.8 on 5.0

Normally CA certificate is not required if refund is below 2 lacs But, this circular specifically requires the CA cerrificate so it is advisable to submit a CA certificate asap.

Regards,
Nikhil.
Nikhil Khanna
CA, Mumbai
1203 Answers
11 Consultations

5.0 on 5.0

Please find below the format of the Certificate [rule 89(2)(m) of CGST Rules 2017]

This is to certify that in respect of the refund amounting to Rs.<<>> ————– (in words) claimed by M/s—————– (Applicant’s Name) GSTIN/ Temporary ID——- for the tax period < —->, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant.

Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Payal Chhajed
CA, Mumbai
735 Answers
2 Consultations

4.8 on 5.0

No, not required.
Vivek Kumar Arora
CA, Delhi
1422 Answers
31 Consultations

5.0 on 5.0

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