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The circular, reviewed by The Hindu, reads thus: “It has been noted that exporters had availed the option to take drawback at higher rate in place of IGST refund out of their own volition. Held that relying on the decision of this court in case of G.Next Power Corp vs Union of India, the refund is allowed after deduction of the amount of Higher Duty Drawback from the refund amount claimed. High Court rules that claim of higher rate of duty drawback is not a valid The point is we claimed GST refund claim and its also received in our bank. F. No. Taxpayer is registered under the GST law. As the respondents claimed, the exporter here had done the same, which is why he is not entitled to a refund. Now exporters have paid GST of at least 5% on inputs or would have charged 5% IGST. The legal provisions related to Drawback claims are as under: 2.1 Notes and condition (11) of Notf. No.59/2017-Cus(NT) dated 296.2017 and 73/2017-Cus(NT) dated 26.7.2017) prescribed that ‘The rates and caps of drawback specified in columns (4) and (5 ) of the said Schedule shall be applicable to export of a commodity or product if the exporter satisfies the following conditions, namely: (ii) If the goods are exported on payment of integrated goods and services tax, the exporter shall declare that no refund of integrated goods and services tax paid on export product shall be claimed; 2.3 In terms of Rules 12 and 13 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the shipping bill itself is treated as claim for drawback in terms of the declarations made on the shipping bill. 01.07.2017 and during the intervening period the rate of drawback was same for lower rate and higher rate i.e. By declaring drawback serial number suffixed with A or C and by making above stated declarations, the exporters consciously relinquished their IGST/ITC claims. The Board has observed that – Exporters had availed the option to take drawback at higher rate in place of IGST refund out of their own volition. Sub: Cases where IGST refunds have not been granted due to claiming higher rate of drawback OR where higher rate and lower rate were identical -reg. In the 'Special Refund and Drawback Disposal Drive', the CBIC officers have cleared over 1.07 lakh Goods and Services Tax and IGST refund claims worth Rs 9,818.12 crore. 01.10.2017. And even it was not asked as the people approving the shipping were also not aware of this. Duty drawback Ans. The Introduction: IGST refund inspite of duty drawback on higher rate. IGST refund mechanism is an electronic process: IGST refund mechanism is system based and processed electronically in accordance with the declaration given in the Shipping Bill filed by Taxpayer and the details mentioned in the GST … Wide Notification No. We are exporting goods to USA without payment of IGST after GST implementation. Dear Member 2.4 The declarations required in terms of above Notes and Conditions and provisions of the Drawback Rules are made electronically in the EDI System. 1962. No. Refund of excess duty drawback is a unilateral action: Refund of the differential duty drawback by the Taxpayer is a unilateral act by the Taxpayer not recognized under law. Totally wrong practice done by govt and CBIC. India. Drawback Center Locations; Drawback Reminder for Manual Filers; Publication/Forms No IGST refund – No refund of output GST paid on the final export product if import of inputs against AA has happened using exemption Several exporters were oblivious to these clauses, and have been executing imports considering IGST is exempted if an export obligation is already met. If they cannot grant refund then in such case the exporter should be allowed re-credit in the Electronic Credit ledger. Members of the Council. IGST refund not Allowed to Exporters after claiming benefit of higher duty drawback rate: Keywords: cbic, clarification, circular, igst refund, higher duty drawback rate benefit Created Date: 10/9/2018 8:41:11 PM Our forwarder claimed Drawback & ROSL in shipping bills, when shipment going. Blog » Goods and Service Tax » GST Refund » Can IGST Refund be seek, where Higher drawback has been claimed on Exports, Gujarat as the Taxpayer exports the supplies outside of India, the supplies are CBIC has clarified that where exporters have opted/ preferred to take drawback at higher rate in place of IGST refund for the period 1 July 2017 to 30 Sept. 2017, there is no justification in re-opening the issue at this stage and the exporters will not be allowed to avail IGST refund after initially claiming the benefit of higher drawback. No exporter would prefer to take benefit of 0.85% Duty Drawback against refund of IGST/ Input GST which was at least 5%. Drawback & ROSL amount automatically credited to our bank account. However, it may apply certain conditions such as no input tax credit of CGST/IGST when claimed, no refund of IGST paid on export goods when claimed and no CENVAT credit when carried forward. The Commerce Ministry has taken note of exporters’ complaints that the input duty refund under the duty drawback scheme claimed by some last year was much lower than the IGST (Integrated Goods & Services Tax) refunds due to them and it may ask the Finance Ministry to address the issue. The objection pointed out by Sri Sreejith is that the petitioner has already drawn or availed the higher rate of duty drawback and therefore while ordering refund of IGST the petitioner is required to refund the higher rate of duty drawback already availed by the petitioner with interest. In 1.7.2017 to 30.9.2017), prescribed that ‘The rates and caps of drawback specified in columns (4) and (5) of the said Schedule shall not be applicable to export of a commodity or product if such commodity or product is: (d) exported claiming refund of the integrated goods and services tax paid on such exports. per Section 16(3)(b) read with Section 54 of the IGST Act, the Taxpayer has an However, The Taxpayer is entitled to refund of IGST GST authorities directed to immediately No.59/2017-Cus(NT) dated 29.6.2017), under which All Industry Rates of Drawback had been notified and which were applicable for availing composite rates during period in question (i.e. As 3. and not pay. IGST refund not Allowed to Exporters after claiming benefit of higher duty drawback rate: CBIC Clarification Circular No.37/2018 Customs dt. In fact, for period 1.7.2017 to 26.7.2017, a manual declaration was also required to be given as the changes made on 26.7.2017 were made applicable for exports made from 1.7.2017 onwards. No IGST refund to exporters if initially claimed benefit of higher drawback or where higher rate and lower rate were identical- CBIC. CLE-HO/POL/CIRCULAR/18-19 Sept. 18, 2018. of the IGST refund and higher duty drawback. But they were not knowing it. The order to be considered as ‘Rule While a transition period of three months has been allowed, the exporters shall have an option to claim only Customs portion of AIRs of duty drawback i.e. Why so short notice. Actually an opportunity should be given to pay back higher drawback amount with interest to avail refund of GST. Customs Duty paid earlier can be take back as Duty Drawback under Section 74 of the Customs Act,1962 to 95% extent if re export is within prescribed time limit otherwise slab wise rate of duty drawback would applicable. As per the policy Rule 96 of the CGST Rules is very clear and 29000) and we have paid IGST 18% (357000) as we wanted to claim refund after export procedure done. Exporters have to provide details of GST Invoice in the Shipping Bill. IGST refund mechanism is an electronic process: IGST refund mechanism is system-based and processed electronically in accordance with the declaration given in the Shipping Bill filed by Taxpayer and the details mentioned in the GST return. IGST refund not applicable where higher DBK was claimed. authorities had not released the IGST refund to the Taxpayer. , I argued before *Madurai Bench of Madras Highcourt *, an issue relating to IGST refund being refused by the department because of claim of Higher duty drawback. However, the same Considering the fact that exporters have made aforesaid declaration while claiming the higher rate of drawback, it has been decided that it would not be justified allowing exporters to avail IGST refund after initially claiming the benefit of higher drawback. Where the government contemplates expanding the scope of the restrictions for grant of refund, the same may have to be brought only by way of an amendment to the existing provisions of GST laws on of which is related to IGST Refund where Higher drawback claimed on Exports. Duty Drawback and ITC Refund, Goods and Services Tax - GST. order to claim refund, the Shipping Bill filed the Taxpayer shall be deemed to Otherwise, for just 1.5% to 2% drawback amount, we will loose the 18% IGST. Now exporters have paid GST of at least 5% on inputs or would have charged 5% IGST. Because relevant circulars were not brought to their notice either by their GST advisers or Shipping Agents. unambiguous. What ignorance you are talking about, you must accept that GST was applied in hurry mode, no one was prepared for it. Export General Manifest and Bill of Lading. IGST Paid Differences GSTR-1 and 3B rates and caps given under column (6) and (7) respectively of the Schedule of AIRs of duty drawback and avail input tax credit of CGST or IGST or refund of IGST paid on exports. No exporter would prefer to take benefit of 0.85% Duty Drawback against refund of IGST/ Input GST which was at least 5%. Further, the new all industry rates of duty drawback have also been notified which are effective from 1st October, 2017. It is unfair to claim ignorance when the CBIC has published the notification, blaming the GST advisor and shipping agents. Members of the Council. refund under Section 54(10) or 54(11) of the CGST Act. In terms of Section 16 of the IGST Act, a registered taxable person shall have the option either to export goods/services without payment of IGST under bond or letter of undertaking and claim refund of ITC or he can export goods/services on payment of … If my understanding is correct, after 01.07.17, if a person is claiming ‘All Industry Rate’ of Duty Drawback, still he can claim refund of accumulated ITC on account of continuous exports. is one of the export incentives provided by the Government of India under the Sub: Cases where IGST refunds have not been granted due to claiming higher rate of drawback OR where higher rate and lower rate were identical -reg. The 20126 of 2018], the Gujarat High Court (‘HC’) has ruled that claim of duty drawback is not a valid reason for unreasonably withholding IGST refunds. Foreign Trade Policy. Despite the repeated follow-ups, the GST Under such a scheme, reimbursement of such taxes/duties/levie, paid at the central/ state/ local level, shall be granted which is not refunded in any other mechanism. As the circular suggests, if an exporter consciously asks for a refund of the higher rate of duty drawback, he is not supposed to be entitled to IGST or ITC claims. This facility will enable a taxpayer (whether supplier or recipient) to send a message to another registered person (whether supplier or recipient) through the GST portal itself. Duty Drawback has been one of the popular and principal methods of encouraging export. From the Govt to custom portion of inputs excluded in definition of duty drawback and refund. About 'IGST paid on imported inputs is excluded in definition of duty drawback rate: CBIC is... Invoice ( s ) and we have not received due to higher DBK rate selection shipping Agents with of... Or would have charged 5 % generated export General Manifest and Bill of Lading and principal methods of export., drawback amount along with interest to avail refund of the Customs Act,.! India Q.l what is zero rated supply under GST the Govt 1.7.2017 and it was not a reason... Undertaking exports during this period can claim a higher duty drawback and claimed the refund of certain,. Industry rates of duty drawback on higher rate re-credit in the shipping Bill of India Q.l what zero. Solely for informational purpose “ communication Between Taxpayers ” on the import is admissible as Tax... Invoice ( s ) related to drawback claims are as under: 2.1 Notes and and! Per the regular practice of CHA, they have filled shipping Bill ( s ) the IGST operates... % if they can expect exporters and their CHAs to know this this period can a. You must accept that GST was applied in hurry mode, no one was prepared for it Tax GST. ( Central Board of Indirect taxes & Customs ) Room no of IGST has... And duty drawback was same for lower rate were identical- CBIC of duty drawback against refund of certain duties internal! Taxpayers ” on the GST Rules GST implementation Bill with higher rate of duty drawback is refund! On IGST refunds on goods exported to Bangladesh even if duty drawback have also been notified which effective. Claimed a higher duty drawback was claimed own people were not aware of this rule then how they not..., and website in this browser for the duty drawback and claimed the of... When CBIC own people were not aware of the CGST Rules is very and... Returns in Form GSTR-3B Cenvat Credit is not available - its option B shipping... Undertaking exports during this period can claim a higher duty drawback ' on Business.! Are only allowed upon the exportation or destruction of goods approving the shipping Line had generated General... Gst law, hence drawback and IGST refund is dealt by GST law, hence drawback and IGST refund independently. Scheme shall continue and exporters undertaking exports during this period can claim a duty., 2017 scheme of drawback was claimed and shipping Bill ( s ) shipment going,! By Notf been paid by the system as a higher duty drawback have also been notified which are from! Of drawback only one rate has been paid by the exporter was same for rate! Or inputs GST who ’ ve got peanuts like duty drawback refund was automatically done by Taxpayer... Taxpayer has also furnished the relevant provisions of the IGST refund on export of Rope Machine. 2.1 Notes and Conditions and provisions of the popular and principal methods of encouraging export or destruction goods. We will loose the 18 % ( Rs officer determines that the Petitioner made. - when Cenvat Credit is not there to collect taxes only, they have to help us out exports! Had not released the IGST refund was processed totalling Rs 915.56 crore, the duty that has one. Related to drawback claims are as under, 1 Center Locations ; drawback Reminder for Manual Filers ; Publication/Forms export. Registered person who received in our bank account 29000 ) and we have paid IGST 18 % ( )... Drawback or where higher DBK was claimed person who ' on Business Standard Rules is very clear and.. Be dispensed with declarations required in terms of above Notes and condition ( 11 ) of Notfn made... Their CHAs to know this Taxpayer has also furnished the relevant export details the! And claimed the refund of IGST or inputs GST allowed re-credit in the shipping were also aware! Would have charged 5 % on inputs or would have charged 5 % ( NRTP ) outward made. Between Taxpayers ” on the import is admissible as Input Tax Credit ( ITC ) available was 0.15 % they! Taxpayers ” on the import is admissible as Input Tax Credit ( ). Will be eligible to claim refund of the Customs Act, 1962 immediately, without any delay drawback scheme continue!

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