Question18:

Please suggest the form for manual filing of refund of IGST paid because RFD1 is not taking about the export done on payment of IGST. 

Answer:  

As the refund module on Common Portal is not functional at present, to facilitate refund on goods supplied on payment of integrated tax. CBEC has issued Circular No. 17/17/2017-GST dated 15.11.2017 according to which filing and processing of refund claims manually has been permitted. Refund application in Form GST RFD-01A will have to be filed. The application will be accompanied along with Shipping Bill, Proof of export and Annexure-1 showing Statement of Number and date of Shipping Bill and number and date of export invoice relating the export Valid 3B return for the relevant period should have been filed.
Declaration is also to be given as under;
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name '
Designation / Status
The above referred application will have to be filed in your Central Tax Division from where your claim will be processed.
 

(Reply dt.11/01/2018)