Question 62:

Provisions of Rule 96 of CGST Rules, 2017 are equally important in claiming refunds of IGST paid on goods exported out of India. Shipping Bill or the Bills of Export filed by the exporter will be deemed as an application for refund of Integrated Tax paid on the goods exported out of India.
However, according to sub-rule (1), the said application will be treated as filed subject to the following two conditions;
(i) Export manifest or export report is duly filed by the person in-charge of the conveyance carrying the export goods. Such report should contain number and date of Shipping Bills or Bills of export for which refund is claimed.
(ii) The exporter has duly furnished valid GSTR-3 return, at present GSTR-3B return.
It is pertinent to mention here that unless the above mentioned formalities are completed, the applicant will not be able to claim refund of integrated tax paid on exported goods.

BUT IN CASE OF EXPORT TO NEPAL BY ROAD WITH PAYMENT OF IGST WHILE CLAIMING REFUND FOLLOWING CGST RULES AND PROCEDURE WHAT SHOULD BE FILLED FOR......... " Shipping Bill or the Bills of Export filed by the exporter will be deemed as an application for refund of Integrated Tax paid on the goods exported out of India."
AND
WHAT SHOULD BE THE....... " Export manifest or export report is duly filed by the person in-charge of the conveyance carrying the export goods. Such report should contain number and date of Shipping Bills or Bills of export for which refund is claimed".

Answer

 In Excise regime the goods were exported to Nepal under the cover of Invoice with ARE-1. But now the ARE-1 is not in process and people are doing mistake and exporting goods to Nepal under the cover of Invoice only without any document of Export.
in this case we are of the view that the goods should be exported with "Bill of Export". (reply dt. 05/08/2018)