(1) The shipping bill filed by 2[an exporter of goods] shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:- (@) the person in charge of the conveyance carrying the export goods duly files 3[a departure manifest or] an export manifest or an export report covering the number and the date of shipping bills or bills of export; and 4[(b) the applicant has furnished a valid return in FORM GSTR-3B:
Provided that if there is any mismatch between the data furnished by the exporter of goods in Shipping Bill and those furnished in statement of outward supplies in FORM GSTR-1, 5jas amended in FORM GSTR- 1 These words were inserted by Notification No.MGST.1018/CR 05/ Taxation-1, (Notification No. 75/2017, Fourteenth Amendment- 2017, dated the 30% December 2017, (w.e.f.23 October 2017).
2 These words were substituted for the words “an exporter” by Notification No. GST-1018/C.R.14/Taxation-1, (Notification No. 3/2018, First Amendment-2018), dated 24t January 2018 (w.e.f. 234 October 2017).
3 These words were inserted by Notification No. GST.1018/CR 153/Taxation-1, (Notification No.74/2018, Fourteenth Amendment- 2018), dated the 31st December 2018, (w.e.f. 31st December 2018).
* This clause was deemed to have been substituted by notification No GST 1021/C.R.33(3)/Taxation-1 (Notification no 14/2022 State Tax dated 08.08.2022 with effect from 1st July 2017.Before substitution, the said clause was read as “the applicant has furnished a valid return in FORM GSTR-3 4[or FORM GSTR-3B, as the case may be” 5 These words, letters and figures were inserted by Notification No. MGST.1524/ C.R.24 / Taxation-1, (Notification No.
12/2024, Amendment-2024), dated 12th August, 2024, 218 1Aif any,] such application for refund of integrated tax paid on the goods exported out of India shall be deemed to have been filed on such date when such mismatch in respect of the said shipping bill is rectified by the exporter;]
![(c) the applicant has undergone Aadhaar authentication in the manner provided in rule 10B;]
2[Provided that the exporter of goods may file an application electronically in FORM GST RFD-01 through the common portal for refund of additional integrated tax paid on account of upward revision in price of goods subsequent to export of such goods, and on which the amount of integrated tax paid at the time of export of such goods has already been refunded in accordance with provisions of sub-rule (3) of this rule, and such application shall be dealt with in accordance with the provisions of rule 89.]
(2) The details of the 3[relevant export invoices in respect of export of goods] contained in FORM GSTR-1 4as amended in FORM GSTR-1A if any,] shall be transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices have been exported out of India.
% This clause was inserted by Notification No. GST.1021/CR 90/ Taxation-1, (Notification No.35/2021, Eighth Amendment- 2021), dated the 7th October 2021, (w.e.f. - —).
2 This proviso was inserted by Notification No. MGST.1524/C.R.24 /Taxation-1, (Notification No. 12/2024, Amendment-2024), dated 12th August, 2024, 3 These words were substituted for the words “relevant export invoices” by Notification No. GST-1018/C.R.14/Taxation- 1, (Notification No. 3/2018, First Amendment-2018), dated 24t January 2018, (w.e.f. 23~ October 2017).
“ These words, letters and figures were inserted by Notification No. MGST.1524/ C.R.24 /Taxation-1, (Notification No.
12/2024, Amendment-2024), dated 12th August, 2024, 219 1[*******]
(3) Upon the receipt of the information regarding the furnishing of a valid return in JFORM GSTR-3B] from the common portal, 3[the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods| and an amount equal to the integrated 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 as intimated to the Customs authorities.
(4) The claim for refund shall be withheld where,- (@) 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 person claiming refund in accordance with the provisions of sub-section (10) or subsection (11) of section 54; or 1 These Provisos were omitted by Notification No. 1023/C.R.44(2)/Taxation-1, (Notification No. 38/2023, Amendment- 2023), dated 4th September, 2023, (w.e.f. 4th August, 2023). Earlier read as :
2[Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.]
2 For the words, letters and figures, “FORM GSTR-3 or FORM GSTR-3B, as the case may be”, the letters and figure, “FORM GSTR-3B” were substituted by Notification No. GST.1022/C.R.41 (1) / Taxation-1 (Second Amendment-2022, Notification No.19/2022), dated 13t October 2022 (w. e.f. 1=’ day of October, 2022).
3 These words were substituted for the words “the system designated by the Customs shall process the claim for refund” by Notification No. GST-1018/C.R.14/Taxation-1, (Notification No. 3/2018, First Amendment-2018), dated 24 January 2018 (w.e.f. 23 October 2017).
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(b) the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1[1962;
or].
2[(c) the Commissioner or an officer authorised by him, on the basis of data analysis and risk parameters, is of the opinion that verification of credentials of the exporter, including the availment of ITC by the exporter, is considered essential before grant of refund, in order to safeguard the interest of revenue.]
(5) 3[ommited] 4[(SA)Where refund is withheld in accordance with the provisions of clause (a) or clause (c) of sub-rule (4), such claim shall be transmitted to the proper officer of Central tax, State tax or Union territory tax, as the case may be, electronically through the common portal in a system generated FORM GST RFD-01 and the intimation of such transmission shall also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system generated form shall be deemed to be the application for refund in such cases and shall be deemed to have been filed on the date of such transmission.
1 The figures and word deemed to have substituted by Notification No. GST 1021/C.R. 33(3)/Taxation-1 (Notification no 14/2022 State Tax dated 08.08.2022,( w.e.f. 01.07.2017). Before substitution these figures and word were read as “1962" 2 This clause was deem to have been inserted by notification No GST 1021/ C.R.33(3)/ Taxation-1 (Notification no 14/2022 State Tax dated 08.08.2022,( w.e.f. 01.07.2017).
3 This sub-rule was deem to have been omitted by No. notification No GST 1021/C.R.33(3)/Taxation-1 (Notification no 14/2022 State Tax dated 08.08.2022,( w.e.f. 01.07.2017).Before omission it was read as “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 the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation shall be transmitted to the common portal.” 4 These sub-rules were deemed to have been inserted by Notification No GST 1021/ C.R.33(3)/ Taxation-1 (Notification no 14/2022 State Tax dated 08.08.2022,( w.e.f. 01.07.2017) 221 (5B) Where refund is withheld in accordance with the provisions of clause (b) of sub-rule (4) and the proper officer of the Customs passes an order that the goods have been exported in violation of the provisions of the Customs Act, 1962 (52 of 1962), then, such claim shall be transmitted to the proper officer of Central tax, State tax or Union territory tax, as the case may be, electronically through the common portal in a system generated FORM GST RFD-01 and the intimation of such transmission shall also be sent to the exporter electronically through the common portal, and notwithstanding anything to the contrary contained in any other rule, the said system generated form shall be deemed to be the application for refund in such cases and shall be deemed to have been filed on the date of such transmission.
(S5C) The application for refund in FORM GST RFD-01 transmitted electronically through the common portal in terms of sub-rules (5A) and (SB) shall be dealt in accordance with the provisions of rule 89.]
(6) 11+ (™2
(8) The Central Government may pay refund of the integrated tax to the Government of Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and where such refund is paid to the ! This sub-rule was deemed to have been omitted by Notification No. No GST 1021/ C.R.33(3)/Taxation-1 (Notification no 14/2022 State Tax dated 08.08.2022,( w.e.f. 01.07.2017).Before omission this sub-rule was read as “(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union territory tax, as the case may be, shall pass an order in [Part A] of FORM GST RFD-07.” 2 This sub-rule was deemed to have been omitted by Notification No.14/2022-State Tax dated No GST 1021/C.R.33(3)/Taxation-1 (Notification no 14/2022 State Tax dated 08.08.2022,( w.e.f. 05.07.2022) with effect. Before omission this sub-rule was read as “(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 territory tax, as the case may be, shall proceed to refund the amount 2[by passing an order in FORM GST RFD-06 after passing an order for release of withheld refund in Part B of FORM GST RFD-07]” 222 Government of Bhutan, the exporter shall not be paid any refund of the integrated tax.
1[(9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provisions of rule 89.]
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