GST Refund of Export of Services (With Payment of Tax)

By | February 25, 2018
(Last Updated On: February 25, 2018)

GST Refund of Export of Services (With Payment of Tax)

1. What is the eligibility criteria to file for refund on account of Export of services with payment of Tax?

You can file refund application for refund of Integrated Tax and Cess paid on account of Export of services, only if you have filed GSTR-3B for the respective period.

2. How can I file for refund on account of Export of services with payment of Tax and how will the disbursement be made?

1.     Ensure that you have filed GSTR-3B of the relevant tax period for which you want to file for refund on account of Export of services with payment of Tax.

2.     After filing GSTR- 3B, fill the form RFD-01A at the GST Portal.

3.     On submission of form RFD-01A, GST Portal will generate an ARN. After this, the Taxpayer needs to take prints of the submitted application and the Refund ARN Receipt generated at the portal, and handover the same along with supporting documents to the jurisdictional authority. Application will be processed and refund will be disbursed manually.

3. Is it mandatory to file GSTR-1, GSTR-2 and GSTR-3 in order to file for refund?

If the Taxpayer has filed GSTR-3B, then he / she need not file GSTR-1, GSTR-2 and GSTR-3 for filing refund form RFD-01A.

4. In which bank account will the refund amount be credited? Is it one of the accounts that I registered in GST Portal?

Yes, the refund amount will be credited to one of the bank accounts that you registered in the GST Portal and linked it with your GST profile. At the time of filling-out form RFD-01A, you will be required to select a bank account from the list of your linked / registered accounts in the GST Portal.

How can I submit the application for refund on account of Exports of Services with Payment of Tax?

To submit the application for refund on Account of Exports of services with Payment of Tax on the GST Portal, perform the following steps:

1. Access the URL. The GST Home page is displayed.

2. Click the Services > Refunds > Application for Refund command. The Select the refund type page displayed.

3. Select the Refund on account of Exports of services- with payment of tax radio button.

4. Select the tax period (year and month) for which the refund application needs to be filed.

5. Click the CREATE button corresponding to your selected refund type.

6. In the Table Refund claimed, enter Integrated Tax and CESS amount.

The Refund amount claimed should be less than Integrated Tax and CESS amount mentioned in GSTR-3B (Table 3.1b i.e. Integrated Tax  CESS under “Outward Supplies zero rated”).

7. Select the Bank Account Number from the drop-down list.

9. Click the SAVE button.

Note: To view your saved application, navigate to Services > Refunds > My Saved/Submitted Application command.

Application can be saved at any stage of completion for a maximum time period of 15 days. If the same is not submitted within 15 days, the saved draft will be purged from the GST database.

10. Select the declaration checkbox.

11. Click the PROCEED button.

12. Select the Verification checkbox.

13. In the Name of Authorized Signatory drop-down list, select the name of authorized signatory.

14. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.

In Case of DSC:

· Click the PROCEED button.

· Select the certificate and click the SIGN button.

In Case of EVC:

· Enter the OTP sent to email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.

15. A success message is displayed, and the status is changed to Submitted. The Application Reference Number (ARN) receipt is downloaded.

16. Open the Refund ARN Receipt downloaded as a PDF document. 

17. The Refund ARN Receipt is displayed.

Navigate to Services > Ledgers > Electronic Credit Ledger.

The Electronic Credit Ledger is displayed.

Related FAQ’s

GST Refund of Excess amount from Electronic Cash Ledger : FAQ’s

GST Refund on Export of Goods (With Payment of Tax) : FAQ

GST Refund of ITC paid on Exports without payment of Integrated Tax : FAQs

GST Refunds Process in India – Analysis after CGST & IGST Act 2017

How to File GST Refund Manually in India : Steps

GST Refund of Supplies made to SEZ Unit/ SEZ Developer (Without Payment of Tax)


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