Question

The dealer registered under the jurisdiction of karol bagh, New Delhi division has made exports to Nepal through birgunj customs office in December, 2017 and have filed RFD 01 in February, 2018. What further steps he is required to take up to receive the IGST amount paid on the exports to Nepal.

Answer

Export Procedure and Refund procedure as applicable to other countries will also be applicable for exports to Nepal.

You can find refund procedure in E-BOOK LAWCRUX GST by following path as follows:-

Home page --> Practice & Procedure--> GST routine Procedure-->Refund

Further in e-book LAWCRUX -GST in utility button of Rule 96, you can find all notifications,circular and press release relating to refund of IGST paid on export.

Please note that in case of export to Nepal Bill of Entry is prepared instead of Shipping Bill. (Reply dt.15/11/2018)