Export of goods/services with LUT (without payment of Tax) Rule 89rws Section 54 of CGST Act. Duty drawback of GST shall not be availed. The rationale for not allowing the refund of IGST for those exporters, who claim higher duty drawback is that the higher duty drawback reflects the elements of Customs, Central Excise and Service Tax taken together and since higher duty drawback is already being availed than granting the IGST refund would amount to double benefit as the Central Excise and Service Tax has been subsumed in the GST. This video will answer the queries related to how the duty drawback in current schemes will be merged into GST. Commercial exporters must claim a minimum of NZ$50 drawback. it does not have the authority under the existing provisions of GST law. You got drawback and ROSL on account of tax paid on inputs contained in goods exported without payment of GST. petitioner and respondent. Alongside, there is not even an option available that will help taxpayers to consider the IGST refund claim as non-acceptable. There have been several instances where taxpayers had to resort to litigation in the High Court in order to obtain specific relief and direction for grant of IGST refunds. The Taxpayer had issued Commercial Invoice(s), Export Invoice(s) and Shipping Bill(s). The Taxpayer is registered under the GST law. the Madras High Court has given their verdict in favour of the exporter. No double benefit. They stated that the petitioner has claimed a higher duty drawback. Amit Cotton Industries [R/ Special Civil Application No. There is an understanding the inputs credit is not available where output is not taxable or at nil rate. The single bench under Justice M. Govindaraj made their decision in the case of M/S Precot Meridian Limited vs. The HC held that the IGST refund should be processed immediately without any delay along with a simple interest of 7% per anum. 37/2018-Customs, dated 9-10-2018. There are no minimum drawback amounts for private exporters. But initially, he availed higher duty drawbacks wrongly. A reading of these Notifications and Rules would suggest that in all cases where IGST refund is availed, the authorities concerned may not allow a higher rate of drawback. As per the policy decision taken by the Government of India, exporters availing higher rate of duty drawback may not be eligible for refund of IGST 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%. A drawback is a refund of the tariff duty, excise duty, or GST due on items you’ve exported, or will be exporting. After realizing the mistake of claiming a higher rate of drawback, the petitioner repaid the amount in full along with interest. However, the same was not a permitted reason under the GST law to withhold refunds. Wide Notification No. Goods exported prior to 21 October 2006 have 12 months to claim. 37/2018-Customs, dated 9-10-2018. 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 … RFD-01. Circular No 37/2018-Customs. For information regarding GST/HST, please visit the Canada Revenue Agency (CRA) Web site. Importers registered by the Australian Taxation Office for GST purposes may be entitled to an input tax credit on creditable importations. 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 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.There is no justification for re … Duty Drawback & GST Refund are mutually exclusive. GST Update on Duty Drawback and EPCG Scheme in GST regime. Overview of Duty Drawback This video introduces the duty drawback. If exporter has wrongly mentioned A, the GST refund for the month of July-Sept is denied while the exporter has not claimed higher drawback since both rates of drawback are the same. Further, it is pertinent to note that, refund of utilized ITC has to be computed as per the method prescribed under Rules 89(4) of the CGST Rules. Zero- rated supplies without payment of Tax and Supplies under Inverted Duty Structure (IDS).Ms. In one of such cases, 8. The outward supplies made by the Taxpayer are taxable under the GST law. The Taxpayer has also furnished the relevant export details in the monthly returns in Form GSTR-3B. Restriction on value to 1.5 of the value of domestic goods. shall only be brought by an alteration of the current terms of GST law. 2ndJUDGEMENT PASSED IN “G NXT POWER CORP VS UNION OF INDIA (WP (C) No 2981 of 2019 (W) dated 29th August 2019 and SOUTHERN CARBON AND CHEMICALS VS UNION OF INDIA (WP(C) No 2457 of 2019 (F))”, 1. And they needed to consider the Shipping Bills as an application for the taxpayers’ IGST refund. Read Also: GST on Purchase and Sale of second hand used goods – Margin Scheme Sub: Clarification regarding exports under claim for drawback in the GST scenario. As per Section 16(3)(b) read with Section 54 of the IGST Act, the Taxpayer has an option to claim refund on the exported goods to the extent of the IGST paid on the exported goods. We have not claimed refund of unutilised input tax … This rate is on higher side and cenvat facility is not available with this rate. You can also get a drawback on your duty and/or GST in cases where: the item you imported was faulty (you must apply for a drawback within a year of importing the item) This also leads to a higher cost of exports. Circular No. A brief idea about drawback on deemed exports under GST regime, TED refund against deemed exports under GST etc. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Having relinquished his right to get refund of IGST, he is not entitled to refund. The information here will help you to claim a: refund of excise duty you have paid on goods; drawback of excise duty paid on goods that have since been exported. We are exporting against Letter of Undertaking without paying GST. The input tax credit is claimed via the Business Activity Statement. Refund as per formula envisaged. Exports who Claimed Duty Drawback at Higher Rate . Answer: No. It has to be paid back. Further, wherever the wordings, “Drawback when CENVAT facility has been availed” are used, it means that the exporter is eligible only for the Customs portion of duty drawback. Already many have faced losses as the GST department rejected the refund claim relying on the 37/2018 circular. No double benefit. As per the policy decision taken by the Government of India, exporters availing higher rate of duty drawback may not be eligible for refund of IGST on exports. Judgment 1st Gujarat High Court rules that claim of higher rate of duty drawback is not a valid reason for rejection of IGST refund on exports. Already many have faced losses as the GST department rejected the refund claim relying on the 37/2018 circular. Unreasonable delays in grant of refund of Integrated Goods and Services Tax (‘IGST’) has impacted several exporters in the recent past. This is called the Export General Manifest and Bill of Lading, where the taxpayers have to submit or export details about their monthly returns in Form GSTR-3B. F. No. Refund. To facilitate the provision of Sir, As per proviso 3 of Section 54 (3) of CGST Act, 2017 "no refund of input tax credit shall be allowed, if the supplier of goods or services or both avails of drawback in respect of central tax or claims refund of the integrated tax paid on such supplies.". 29 May 2020 Exporters can claim higher rate of duty drawback (composite AIR) subject to conditions that no input tax credit of CGST/IGST is claimed, no refund of IGST paid on export goods is claimed and no CENVAT credit is carried forward. Leave your Name, email, Phone number along with what you are looking for in message box or you can call us at 011-41715118, Copyright (c) 2014-2020 | All Right Reserved | VJM & Associates LLP, Circular can not prevail over the statute, HC allows IGST refund where higher rate of drawback claimed, 405-406, 4th Floor, Raja House, Nehru Place, New Delhi - 110019, Financial Structuring & Restructuring Services, RoDTEP (Remission of Duties and Taxes on Exported Products) | Applicable w.e.f. Further, the intention of the CBIC and GST authorities Related to these two cases, the division bench under Justice M. Govindaraj also made their decision in favor of the petitioner. If exporter has wrongly mentioned A, the GST refund for the month of July-Sept is denied while the exporter has not claimed higher drawback since both rates of drawback are the same. As the respondents claimed, the exporter here had done the same, which is why he is not entitled to a refund. “Adv. See the definition of' 'refund' under Section 54 and 55 of CGST Act. 59/2017 - Cus (NT) dated 29.06.2017,certificate from jurisdictional GST officer was required to claim higher drawback for transition period of 3 Months (i.e upto 30.09.2017) Govt. Rule 96 of the CGST rules provides for a deeming fiction. The Taxpayer is entitled to refund of IGST paid on goods exported to Bangladesh even if duty drawback was claimed. 20126 of 2018], Circular No.37/2018 – Customs dated 9 October 2018, G NXT POWER CORP VS UNION OF INDIA (WP (C) No 2981 of 2019 (W) dated 29, Company Law Compliances for newly incorporated Private Company, Applicability of GST on Remuneration to Director, Recent Changes in GST due to Corona Lockdown, CBIC notifies Due date and relaxations for filing GSTR-3B, CBIC clarified certain issues related to refund under GST, Denial of IGST refund for export goods through Foreign Post Offices, Financial assistance received in lieu of services to be provided by Indian subsidiary company to holding company in Germany is a supply of service, Transitional Credit- HC explains implication of directions to ‘consider’ a case, Webinar on Career Growth in Litigation Mgmt & IDT (GST) – Best Practices, All about Aadhaar Authentication for Existing GST Taxpayers, Section 44AD not eligible on Interest/Remuneration Income of Partner from partnership firm, AIFTP request for further extension of Income-tax due dates. 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. statute. As per the judgment of Ans. RFD-01. The Cabinet Committee on Economic Affairs has given its approval for introducing a new Scheme namely Remission of Duties and Taxes on Exported Products (RoDTEP). Maintained by V2Technosys.com, Taxguru Consultancy & Online Publication LLP, 509, Swapna Siddhi, Akurli Road, Near Railway Station, Kandivali (East), Higher Rate of Duty Drawback & IGST Refund under GST Regime, M/s. Refund. However, this facility of claiming drawback is available to the exporters only up to 30 th September 2017 because as Therefore, the petitioner is not entitled to refund. Read Also: GST on Purchase and Sale of second hand used goods – Margin Scheme Moreover, taxpayers who supply goods outside of India are eligible for the ‘Zero Rated Supply.’ They also have the option to claim refunds on their exported goods and services. When analyzing the case, the Madurai bench of Madras Court clarified that the only condition the statute offers for IGST refunds on exports is that the shipping has to be made after paying the tax. Section 54 of CGST Act 2017 read with Rules 96(4) of CGST Rules 2017, 2. This facility is available for all registered persons except those registered under TDS, TCS and Non-resident Tax payers (NRTP). VERSUS THE COMMISSIONER OF CUSTOMS, THE ASSISTANT COMMISSIONER OF CUSTOMS Drawback is the refund of duties and taxes paid on inputs/raw materials used for the manufacture of exported goods and services. 2. The Commissioner of Customs and Anr related GST refund where higher drawback claimed. No IGST refund to exporters if initially claimed benefit of higher drawback or where higher rate and lower rate were identical- CBIC. The Madras Court directed the Respondent to refund the amount paid as IGST by M/S Precot Meridian Ltd. for the goods they exported from India since it falls under “zero-rated supplies.” The court has directed that the petitioner has to get the refund within six weeks from the date of receipt. Where exporters avail such option and provide a declaration while claiming the higher rate of drawback, it would not be justified allowing exporters to avail IGST refund after initially claiming the benefit of higher drawback. Required fields are marked *, Notice: It seems you have Javascript disabled in your Browser. You can’t claim a refund of Goods and Services Tax (GST) in a duty drawback claim. Excise refund or drawback. Then further judgement states that if claim of the applicant is to be rejected only on basis of. For exports during this period, higher rate of duty drawback (composite AIR) shall be available subject to conditions that no ITC of CGST/IGST is claimed, no refund of IGST paid on export goods is claimed and no CENVAT credit is carried forward. In Québec, Revenu Québec administers the GST… It does not constitute professional advice or recommendation of firm. The respondents have also said that as the petitioner draws a higher duty drawback, the system opts out of IGST refund automatically. However, as the Taxpayer exports the supplies outside of India, the supplies are eligible to be considered as ‘Zero Rate Supply’ in accordance with Section 16 of the IGST Act. For GST/HST technical enquiries, please contact the CRA at 1-800-959-8287. 4.According to the petitioner, they are eligible for the refund of the above mentioned IGST refund paid on export of goods. 5. In order to submit a comment to this post, please write this code along with your comment: dac2acee488b95396072228aac95a7c1. As you are aware, the higher All Industry Rates (AIRs) under Duty Drawback scheme viz. The rationale for not allowing the refund of IGST for those exporters, who claim higher duty drawback is that the higher duty drawback reflects the elements of Customs, Central Excise and Service Tax taken together and since higher duty drawback is already being availed than granting the IGST refund would amount to double benefit as the Central Excise and Service Tax has been subsumed in the GST. Even then, in respect of one shipping bill, both benefits can be claimed simultaneously after 01.10.2017. As per the GST framework, the GST acts as a consumption based tax and hence, the end customer becomes liable for the payment of Goods and Services Tax. PRECOT MERIDIAN LIMITED The company exported cotton in September 2017 with seven shipping bills and paid Rs. In short, a supplier availing drawback of inly basic customs duty shall be eligible for refund of unutilized ITC. A parliamentary panel examining GST issues for exporters has asked the finance ministry to allow exporters to use the old system of refunds through the so-called duty drawback scheme. The Shipping Line had generated Export General Manifest and Bill of Lading. Refund as per formula envisaged. In case of M/s. duty drawback at general rate or he may opt to claim duty drawback at a higher rate (composite rate) without availing CENVAT credit. The technicalities of the new rules clearly showcase that, claiming for the benefits of the IGST law was a wise idea. In short, a supplier availing drawback of inly basic customs duty shall be eligible for refund of unutilized ITC. All Rights Reserved. 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. In the Rule 96 of the CGST Rules, the statements were pretty clear. Section 54(3) allows refund of un-utilised Input Tax Credit (ITC) under two circumstances i.e. Refund of ITC shall not be allowed if supplier of goods/services avails of drawback in respect of CGST or claims refund of IGST paid on such supplies. As a result, the government contemplates are The rationale for not allowing the refund of IGST for those exporters, who claim higher duty drawback is that the higher duty drawback reflects the elements of Customs, Central Excise and Service Tax taken together and since higher duty drawback is already being availed than granting the IGST refund would amount to double benefit as the Central Excise and Service Tax has been subsumed in the GST. In the aforesaid context, the respondents have fairly conceded that the case of writ- applicant is not falling within sub-clauses (a) and (b) respectively of clause (4) of Rules 96 of the Rules 2017. Hence, Section 16 of the IGST Act, as well as the provisions of Section 54 of the CGST Act, have no application. Duty drawback of GST shall not be availed. a request has been received from the jurisdictional GST officer to withhold the IGST refund payment due to claim of refund under Section 54(10) or 54(11) of the CGST Act. As you are aware, the higher All Industry Rates (AIRs) under Duty Drawback scheme viz. I have heard the submissions. In the instant case, the petitioner has wrongly availed the higher duty drawback to the tune of Rs. For further information on GST or for enquiries regarding drawback of excise duty, see the Australian Taxation Office website. Sub: Clarification regarding exports under claim for drawback in the GST scenario. Question 2: Is Drawback at a higher All Industry Rate (AIR) admissible if an exporter has not availed Input Tax Credit of GST or refund of IGST paid on exported goods ? DISCLAIMER: The views expressed are strictly of the author and VJM & Associates LLP. 01.01.2021, Auto population of E-Invoice details in GSTR-1/2A/2B/4A/6A, Online communication on GST portal | Facility between Supplier and Recipient, Uploading Show Cause Notice and Order on GST Portal is Mandatory | SCN and order sent via email only is invalid, Analysis of New RBI Monetary Policy, 2020 & few recent changes by RBI. A declaration from exporter and certificate from jurisdictional GST officer in this regard has been prescribed in the notification related to AIRs. We are availing duty drawback in the lower rate (from 1/7/2017 onwards), earlier. One, of a division bench of Gujarat High Court at Ahmedabad, and the other is from a Judgement made by Supreme Court. Duty drawback is one of the export incentives provided by the Government of India under the Foreign Trade Policy. The respondents, if commit default in payment of balance amount as directed by this judgment, the respondents will be obligated to pay interest @ 7% together with balance amount payable from the date on which a request for refund is made by the petitioner till the date of payment”. Hence Applicant is eligible for refund in excess of drawback claimed. still expanding the opportunities to restrict the permission for refunds, and that However, the respondents were relying on a Government circular. As you are aware, the higher All Industry Rates (AIRs) under Duty Drawback scheme viz. 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 law. Happy to Share for the benefit of all, that today in the matter of Petitioner is M/s Precot Meridien Limited. rates and caps available under columns (4) and (5) of the Schedule of All Industry Rates of Duty Drawback have been continued for a transition period of three months i.e. Once the exporter draws higher duty drawback, the system automatically scrolls out IGST refund. Rule 96 is relevant for two purposes. You got drawback and ROSL on account of tax paid on inputs contained in goods exported without payment of GST. , J. Harjai & Associates LLP decision, the GST department rejected the refund of IGST/ GST! As non-acceptable the Customs Act, 1962 [ HSN Code 84794000 ] i.e purchased on payment of GST on of..., export Invoice ( s ) Rules clearly showcase that, claiming for benefit. Of CGST Act Associates LLP, of a division bench under Justice M. Govindaraj made their decision in of. Of inputs and professional advice or recommendation of firm claim for drawback in current will. 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