Question : What is the procedure for claiming refund by exporters?

Answer: Refund can be claimed by filing an application electronically in prescribed form along with required
documents through the Common Portal, either directly or through a Facilitation Centre notified by
the Commissioner. The refundable amount shall be electronically credited to any of the bank accounts of
the applicant mentioned in his registration particulars and as specified in the application for refund.For
details Chapter X of the CGST Rules, 2017 relating to refund may be referred to.

In case of refund of IGST, the shipping bill filed with the Customs is treated as an application for refund
if the exporter has filed a valid return in Form GSTR-3 / GSTR 3B and the person in-charge of the conveyance
carrying the goods to be exported has furnished an export manifest/report. Upon receipt of information
regarding furnishing of a valid return in FORM GSTR-3 or FORM GSTR-3B by the exporter from the Common
Portal, the Customs authorities at the port of export shall process the claim for refund and an amount equal
to the integrated tax paid in respect of each shipping bill shall be electronically credited to the bank account
of the exporter.

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