GST – Started By: – aayushi singhal – Dated:- 18-1-2019 Last Replied Date:- 23-1-2019 – As per the prevalent practise, customs duty along with IGST is paid by the importer himself at the time of importing the goods. The procedure for filing refund application requires the importer to enter the Purchase details in the Excel Utility. However, the said Utility mandatorily requires the GSTIN of the Supplier, obtaining which is not possible in case of import since the Supplier is a foreign entity and as such there is no mechanism for establishing nexus between the customs EDI and GSTN. Further, in the absence of any provision for filing returns by Customs Department through GSTR-1 or any other mode, the taxes paid by the importer does not refle
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rdware from country Y. At the time of importation, X is paying custom duty along with IGST. After importation, X in the capacity of Supplier is supplying the hardware to Research Organization (along with other customers) at the rate of 5% GST. Since the Input is greater than output rate, X is eligible for ITC refund. At the time of filing for online refund application, the excel utility requires X to enter GSTN number of the Supplier, which cannot be obtained for imports since the taxes are paid to customs, because of which the application does not get completed and hence fails to submit. On the contrary, if X tries to get the same through form 3B (column No. 4), the sheet again fails to validate since there is no GSTR-1 filed by the custom
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