CBEC’s Clarifications on Exports related Refund Issues

Mar 15, 2018 | by Avantis RegTech Legal Research Team

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The Central Board of Excise and Customs (CBEC) vide Circular No. 17/17/2017 – GST dated November 15, 2017 and Circular No. 24/24/2017 – GST dated December 21, 2017 clarified various issues in relation to processing of claims for refund.

Since then, several representations have been received seeking further clarifications on issues relating to refund. In order to clarify these issues and with a view to ensure uniformity in the implementation of the provisions of the law across field formations, the CBEC has clarified the issues raised as below:

·       Non-availment of drawback

·       Amendment through Table 9 of GSTR-1

·       Exports without Letter of Undertaking (LUT)

·       Exports after specified period

·       Deficiency memo

·       Self-declaration for non-prosecution

·       Refund of transitional credit

·       Discrepancy between values of GST invoice and shipping bill/bill of export

·       Refund of taxes paid under existing laws

·       Filing frequency of Refunds

·       Bank Realisation Certificates (BRC) or Foreign Inward Remittance Certificates (FIRC) for export of goods

·       Supplies to Merchant Exporters

·       Requirement of invoices for processing of claims for refund

These instructions shall apply to exports made on or after 1st July, 2017. It is also advised that refunds may not be withheld due to minor procedural lapses or non-substantive errors or omission.

Read Circular No. 17/17/2017 – GST at http://www.cbec.gov.in/resources//htdocs-cbec/gst/Circular%20No.%2017-GST.pdf and Circular No. 24/24/2017 – GST at http://www.cbec.gov.in/resources//htdocs-cbec/gst/circularno-24-cgst.pdf

[Circular No. 37/11/2018-GST]

URL: http://www.cbec.gov.in/resources//htdocs-cbec/gst/circularno-37-cgst.pdf


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