Refund

Input Tax Refund In Case Of Export With Payment Of Duty

Unutilized input tax credit can also be allowed as refund in accordance with the provisions of sub-section (3) of section 54 in the situation of Exports made without payment of tax. Get the refund of client’s blocked working capital in an easiest way.

  • File GST returns in 30 secs
  • Easy reconciliation of mismatched invoices
  • Create GST compliant invoices

₹ 500 All inclusive price


Questions? We’re just a call away…

Have any questions about the sevices? Just reach out to us.

1800 5724 183 | official@litigationmonk.com

About the service

In this service, the required process would be suggested to the client which may be required to be done while filing of the return:-

1. Preparation of sheet
  • Fee: ₹50 per sale invoice for a month sheet (If total invoice issued in month of March is 100, then fee for preparing the error free sheet for the month of March would be ₹5000)
  • Requirements: Sale details in the format of GSTR 1 and purchase details in the format of GSTR 2A.
  • We will not require user id of GSTIN of a particular client.
  • We shall be preparing error free sheet for a particular month.
  • We may require some additional information in few cases.
  • After preparation of error free sheet, it would be shared with the client for uploading.

 

2. Preparation of sheet along with error free uploading
  • Fee: ₹70 per sale invoice for a month sheet.
  • Requirements: Sale details in the format of GSTR 1, Purchase details in the format of GSTR 2A, & User id and password of GSTIN of a particular client to generate RFD 01A.
  • We shall upload the sheet and generate the acknowledgement.

How it works

  • Step 1

    Enquire about the eligibility

  • Step 2

    Share the data with us

  • Step 3

    Either upload it yourself or take our assistance

  • Step 4

    Refund is credited in the client’s account

Input Tax Refund In Case Of Export With Payment Of Duty FAQs

  • Is principle of unjust enrichment applicable in case of refund on exports?

    The principle of unjust enrichment would be applicable in all cases of refund except in the following cases:-

    1. Refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies
    2. Unutilized input tax credit in respect of (i) zero-rated supplies made without payment of tax or, (ii) where the credit has accumulated on account of the rate of tax on inputs being higher than the rate of tax on output supplies
    3. Refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued;
    4. Refund of tax in pursuance of Section 77 of CGST/SGST Act i.e. tax wrongfully collected and paid to Central Government or State Government
    5. If the incidence of tax or interest paid has not been passed on to any other person;
    6. Such other class of persons who have borne the incidence of tax as the Government may notify.

  • Whether refund can be made before verification of documents?

    In case of any claim of refund to a registered person on account of zero-rated supplies of goods or services or both (other than registered persons as may be notified), 90% refund may be granted on a provisional basis before verification subject to such conditions and restrictions as prescribed in Refund rules in accordance with subsection 6 of section 54 of the CGST/SGST Act.

  • Is there any exception of barred goods in case of refund of ITC in case of export without payment of duty like it is in the case of inverted duty structure?

    No, It has been clarified vide Circular No. 18/18/2017-GST dated 16.11.2017 that the restriction on refund of unutilized input tax credit in inverted tax structure is not applicable in zero-rated supplies because the relevant Notification No. 05/2017-Central Tax (Rate) dated 28.06.2017 restricting refund of unutilized input tax credit has been issued under clause (ii) of the proviso to sub-section (3) of Section 54 of the CGST Act, 2017.


  • Questions? We’re just a call away…

    Have any questions about the sevices? Just reach out to us.

    1800 5724 183 | official@litigationmonk.com

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