011-47026472 info@jkassociates.in
Login

Exporter Refund

GST is a destination based consumption tax which is levied on the consumption of goods and services. GST is charged only on the value addition at each stage. GST good exporter is not in position to utilize the GST paid in input as raw material, input etc which are used for export of goods shall apply for refund of GST paid by exporter. By taking GST refund exporter of goods can increased the structure of business.

Highlight GST Refund for exporter of goods

Credit of input tax may be availed for making zero rated supplies, nothwithstanding that such supply may be an exempt supply of non- creditable goods and / or services.

Two options are available to such person

Export under bond or letter of undertaking, subject to prescribe conditions, without payment of IGST claim refund of unutilized ITC.
Export, subject to prescribed condition, on payment of IGST and claim refund of IGST paid on goods and / or services

GST Refund for service exporter consultant

Upon export of services and subsequent realization of the export proceeds, the taxpayers would be eligible to file a refund application by furnishing the required details in GST Portal. The applicable taxes paid on export shall be eligible for refund where a service exporter is not in position to utilize the GST paid in input services in that case exporter eligible to apply for refund of GST paid by exporter.

01

The supplier of service is located in India

02

The recipient of service is located o/s India

03

The place of supply of service o/s India

04

The payment of such service has been received by the supplier of service in convertible foreign exchange

05

The supplier of service and recipient of service are not two establishment of same person

Check list of Documents for refund claim

  • BRC
  • Export service
  • GST Return
  • GST RFD form
  • Other supporting Documents

What we offer

  • GST Refund approval
  • Online GST Refund filing
  • Legal declarations for GST refund
  • Physical GST Refund Application
  • Personal consulting on GST Refund