IGST refund on export of goods

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

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

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

Thanks & Regards,

Payal Chhajed

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.

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

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.

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.

In my opinion, No CA certificate required in case refund amount is less than 2 lacs.

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.

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:

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

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.

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:

No, not required.