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Dated: 29.03.2021

IGST Refunds against Exports from India

We at SJ EXIM play an important role in facilitating your IGST refunds matter as per the laid down legal provisions and the applicable procedures.

It has been observed that Exporters have been facing issues with regards to their IGST refunds against Physical exports done from India. Though the IGST refunds are supposed to be refunded through the automatic route, but at times it does not happen. There can be multiple reasons for the same. Please ensure the correctness of the SB Error codes before proceeding for the refund request filing procedures by logging in to your ICEGATE ID.

It has also been observed that the local customs station are insisting for the copies of the eBRC to check the realization against the export shipping bills, which is not commensurate with the law. A mere reading of the clarification enshrined under Sl. No 48 of Circular No. 125/44/2019 – GST dtd 18^th November 2019 affirms the same. The extract is produced below-

“It is clarified that the realization of consideration in convertible foreign exchange, or in Indian rupees wherever permitted by Reserve Bank of India, is one of the conditions for export of services. In case of export of goods, realization of consideration is not a pre-condition. In rule 89 (2) of the CGST Rules, a statement containing the number and date of invoices and the relevant Bank Realization Certificates (BRC) or Foreign Inward Remittance Certificates (FIRC) is required in case of export of services whereas, in case of export of goods, a statement containing the number and date of shipping bills or bills of export and the number and the date of the relevant export invoices is required to be submitted along with the claim for refund. It is therefore clarified that insistence on proof of realization of export proceeds for processing of refund claims related to export of goods has not been envisaged in the law and should not be insisted upon”.

Download the Circular Below:

GST Circular 2019

Please feel free to write us at the below given email ID in the following format as attached for your particular IGST refunds matter. Kindly attach the following documents with the excel sheet as listed below-

1. Copy of IEC- self-attested
2. Copy of GSTIN Regn-self-attested
3. Copies of all Export Invoices and Shipping Bills as per the excel sheet data

In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services. We offer Legal advice and litigation support in matters related to Indirect Tax-Customs, FTP, other Indirect Tax matters & Arbitration law, all sorts of Central licensing and related matters. Come and explore the new way of doing business with us!

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