Rule 96 of CGST Rules -Refund of integrated tax paid on goods or services exported out of India

(updated as on 30.12.2017)

(1)The shipping bill filed by an exporter shall be deemed to be an application for refund ofintegrated tax paid on the goods exported out of India and such application shall be deemedto have been filed only when:-

(a) the person in charge of the conveyance carrying the export goods duly files anexport manifest or an export report covering the number and the date of shippingbills or bills of export; and

(b) the applicant has furnished a valid return in FORM GSTR-3 or FORM GSTR3B,as the case may be;

(2) The details of the relevant export invoices contained in FORM GSTR-1 shall betransmitted electronically by the common portal to the system designated by the Customsand the said system shall electronically transmit to the common portal, a confirmation thatthe goods covered by the said invoices have been exported out of India.
[Provided that where the date for furnishing the details of outward supplies inFORM GSTR-1 for a tax period has been extended in exercise of the powers conferredunder section 37 of the Act, the supplier shall furnish the information relating to exports asspecified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has beenfurnished and the same shall be transmitted electronically by the common portal to thesystem designated by the Customs:
Provided further that the information in Table 6A furnished under the first provisoshall be auto-drafted in FORM GSTR-1 for the said tax period.] (Inserted vide Notification No. 51/2017 Central Tax dated 28.10.2017)
(3) Upon the receipt of the information regarding the furnishing of a valid return in FORMGSTR-3 or FORM GSTR-3B, as the case may be from the common portal, the systemdesignated by the Customs shall process the claim for refund and an amount equal to theintegrated 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 asintimated to the Customs authorities.
(4) The claim for refund shall be withheld where,-

(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 due to the personclaiming refund in accordance with the provisions of sub-section (10) or sub-section(11) of section 54; or

(b) the proper officer of Customs determines that the goods were exported inviolation of the provisions of the Customs Act, 1962.

(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 the applicant and thejurisdictional Commissioner of central tax, State tax or Union territory tax, as the case maybe, and a copy of such intimation shall be transmitted to the common portal.
(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central taxor State tax or Union territory tax, as the case may be, shall pass an order in Part B ofFORM GST RFD-07.
(7) Where the applicant becomes entitled to refund of the amount withheld under clause (a)of sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territorytax, as the case may be, shall proceed to refund the amount after passing an order in FORMGST RFD-06.
(8) The Central Government may pay refund of the integrated tax to the Government ofBhutan on the exports to Bhutan for such class of goods as may be notified in this behalf andwhere such refund is paid to the Government of Bhutan, the exporter shall not be paid anyrefund of the integrated tax.
[(9) The persons claiming refund of integrated tax paid on export of goods or servicesshould not have received supplies on which the supplier has availed the benefit ofnotification No. 48/2017-Central Tax dated 18th October, 2017 or notification No. 40/2017-Central Tax (Rate) dated 23rd October, 2017 or notification No. 41/2017-Integrated Tax
(Rate) dated 23rd October, 2017.]

CHAPTER X

REFUND

Chapter Xof CGST Rules, 2017 consists of nine rules relating to REFUNDRULES under the GST regime. All this rules are available for your ready reference.
Rule 89 :Application for refund of tax, interest, penalty, fees or any other amount
Rule 90 :Acknowledgement
Rule 91 :Grant of provisional refund
Rule 92 :Order sanctioning refund
Rule 93 :Credit of the amount of rejected refund claim
Rule 94 :Order sanctioning interest on delayed refunds
Rule 95 :Refund of tax to certain persons
Rule 96 :Refund of integrated tax paid on goods or services exported out of India
Rule 96A :Refund of integrated tax paid on export of goods or services under bond or Letterof Undertaking.
Rule 97 :Consumer Welfare Fund
Rule 97A :Manual filing and processing

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