Rule 96
Refund of integrated tax paid on goods or services exported out of India
GST
Refund
Rule 96 of Central Goods and Services Tax Rules, 2017
96. Refund of integrated tax paid on goods 3[or services] exported out of India.-
\n(1) The shipping bill filed by 4[an exporter of goods] shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:-
\n (a) the person in charge of the conveyance carrying the export goods duly files 11[a departure manifest or] an export manifest or an export report covering the number and the date of shipping bills or bills of export; and
\n 16[(b) the applicant has furnished a valid return in FORM GSTR-3B:
\n Provided that if there is any mismatch between the data furnished by the exporter of goods in Shipping Bill and those furnished in statement of outward supplies in FORM GSTR-1 24[, as amended in FORM GSTR-1A if any,],<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices have been exported out of India. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system generated form shall be deemed to be the application for refund in such cases and shall be deemed to have been filed on the date of such transmission. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 01-07-2017 w.e.f. 01-07-2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ax (Rate) 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E) dated the 23rd October, 2017 or notification No. 41\/2017-Integrated Tax (Rate) dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E) dated the 23rd October, 2017 or notification No. 78\/2017-Customs dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated the 13th October, 2017 or notification No. 79\/2017-Customs Tax dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017.” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79\/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1299 (E), dated the 13th October, 2017.]” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ntral Tax dated 18-05-2021 before it was read as, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n B of FORM GST RFD-07].” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41\/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Rule 96Refund of integrated tax paid on goods or services exported out of IndiaGSTRefundRule 96 of Central Goods and Services Tax Rules, 201796. Refund of integrated tax paid on goods 3[or services] exported out of India.- (1) The shipping bill filed by 4[an exporter of goods] shall be deemed to be an application for refund of … Continue reading “Refund of integrated tax paid on goods or services exported out of India”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-4141","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4141","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4141"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/4141\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n23[****]
\n(3) Upon the receipt of the information regarding the furnishing of a valid return in 22[FORM GSTR-3B] from the common portal, 6[the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods] and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars and as intimated to the Customs authorities.
\n(4) The claim for refund shall be withheld where,-
\n (a) a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund<\/p>\n
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\n(5B) Where refund is withheld in accordance with the provisions of clause (b) of sub-rule (4) and the proper officer of the Customs passes an order that the goods have been exported in violation of the provisions of the Customs Act, 1962 (52 of 1962), then, such claim shall be transmitted to the proper officer of Central tax, State tax or Union territory tax, as the case may be, electronically through the common portal in a system generated FORM GST RFD-01 and the intimation of such transmission shall also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system generate<\/p>\n
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\n\t1A.
\n\tInserted vide Notification No. 15\/2017 – Central Tax dated 01-07-2017 w.e.f. 01-07-2017
\n2.
\nInserted vide Notification No. 51\/2017 – Central Tax dated 28-10-2017
\n3.
\nInserted vide Notification No. 75\/2017 – Central Tax dated 29-12-2017 w.e.f. 23-10-2017
\n\t3A.
\n\tInserted vide Notification No. 75\/2017 – Central Tax dated 29-12-2017 w.e.f. 23-10-2017
\n4.
\nSubstituted vide Notification No. 3\/2018 – Central Tax dated 23-01-2018 w.e.f. 23-10-2017 before it was read as, “an exporter”
\n5.
\nSubstituted vide Notification No. 3\/2018 – Central Tax dated 23-01-2018 w.e.f. 23-10-2017 before it was read as, “relevant export invoices”
\n6.
\nSubstituted vide Notification No. 3\/2018 – Central Tax dated 23-01-2018 w.e.f. 23-10-2017 before it was read as, “the system designated by the Customs shall process the claim for refund”
\n7.
\nSubstituted vide Notification No. 3\/2018 – Central Tax dated 23-01-2018 w.e.f. 23-10-2017 befo<\/p>\n
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\n9.
\nSubstituted vide Notification No. 53\/2018 – Central Tax dated 09-10-2018 w.e.f. 23-10-2017 before it was read as,
\n “8[(10) The persons claiming refund of integrated tax paid on ex<\/p>\n
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\n10.
\nSubstituted vide Notification No. 54\/2018 – Central Tax dated 09-10-2018 before it was read as,
\n “9[(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 48\/2017-Central Tax, dated the 18th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E), dated the 18th October, 2017 or notification No. 40\/2017-Central Tax (Rate) dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the<\/p>\n
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\n “after passing an order in FORM GST RFD-06”
\n15.
\nInserted vide Notification No. 35\/2021-Central Tax dated 24-09-2021 w.e.f. 01-01-2022
\n16.
\nSubstituted vide Notification No. 14\/2022-Central Tax dated 05-07-2022 w.e.f. 01-07-2017 before it was read as,
\n “(b) the applicant has furnished a valid return in FORM GSTR-3 1[or FORM GSTR-3B, as the case may be];”
\n17.
\nSubstituted vide Notification No. 14\/2022-Central Tax dated 05-07-2022 w.e.f. 01-07-2017 before it was read as, “1962”
\n18.
\nInserted vide Notification No. 14\/2022-Central Tax dated 05-07-2022 w.e.f. 01-07-2017
\n19.
\nOmitted vide Notification No. 14\/2022-Central Tax dated 05-07-2022 w.e.f. 01-07-2017 before it was read as,
\n “(5) Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the proper officer of integrated tax at the Customs station shall intimate t<\/p>\n
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\n22.
\nSubstituted vide Notification No. 19\/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as,
\n “FORM GSTR-3 1A[or FORM GSTR-3B, as the case may be]”
\n23.
\nOmitted vide Notification No. 38\/2023- Central Tax dated 04-08-2023 before it was read as,
\n “2[Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
\n Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.]”
\n24.
\nInserted vide Notification No. 12\/2024 <\/p>\n
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\n (b) availed the benefit under notification No. 78\/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79\/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme.]]
\n 12[Explanation.- For the p<\/p>\n
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