简介：
- 商品及服务税下向出口商退款的类型
- 商品及服务税下向出口商退款的流程
- 所需的文件 商品及服务税下的退款
- 根据商品及服务税申请出口退款的相关日期
- 出口退款的时间表各不相同
商品及服务税下向出口商退款的类型。
众所周知，有两种出口选择 商品及服务税退款程序 两者的选择是不同的。
| Option |
Type of Export |
Refund Process |
| Option – 1 |
Exports made on payment of IGST |
System designated by customs shall process the claim for refund and amount shall be credited to the bank account of the applicant. No separate application is required as the shipping bill itself will be treated as the refund application. |
| Option – 2 |
Export without payment of IGST |
Refund shall be processed based on refund application filed via FORM GST RFD – 1A to the jurisdictional officer.
|
商品及服务税下向出口商退款的流程
第 1 步：填写商品及服务税 RFD-01/1A 表格： 退款的第一步是使用商品及服务税表格-01 提交退款申请，或 商品及服务税表格 — 1A 在公共门户网站上。
步骤2：向司法官员提交申请：通用门户网站应生成确认收据号码，该号码将连同商品及服务税RFD FORM — 01/1A以及支持文件一起提交给司法管辖区主管官员。
第 3 步： 由有关官员对文件进行初步审查：在对申请进行审查后，商品及服务税 RFD-03 中的缺陷备忘录或商品及服务税 RFD-02 中的确认书将在根据第 2 步提交申请之日起 15 天内发布。
第 4 步:临时退款的授予：临时退款应在确认后 7 天内发放，并应直接存入商品及服务税 RFD-04 确认申请人的银行账户。付款通知书应以商品及服务税 RFD — 05 的形式发出。
第 5 步：详细审查退款申请: 官员将详细审查以下内容：
- GSTR — 1 和 GSTR-6A 的退款对账单详情。
- 运费账单详情应在 ICEGATE 网站上查看。
- 按使用 GSTR-3 的投入支付的 IGST 的详细信息以及 GSTR-3B。
- 申请的退款应低于根据输入支付的IGST。
- 退款金额的任何调整均应通过 GST RFD-07 进行。
第 6 步：退款金额小于退款索赔: 在这种情况下
- 必须以商品及服务税 RFD-08 表格向申请人发出通知。
- 申请必须在收到通知后的15天内得到答复。
第 7 步：最终的退款订单：
这
最终订单将以 GST RFD-06 的形式下达。
申请退款所需的文件：
以下文件应附有出口退款申请时间表：
| Refund Type |
Document Required |
Statement |
| Where refund is on account of exports of goods |
Statement containing:
a. The number and date of shipping bills or bills of export.
b. The number and date of the relevant export invoices.
|
Statement – 3A |
| Where refund is on account of exports of Services |
Statement containing:
a. The number and date of invoices.
b. The relevant bank realisation certificates or FIRC.
|
Statement – 3 |
| Declaration to be enclosed |
a. Self-declaration that the incidence of tax has not been passed on, under Rule 89(2)(i).
b. Certificate from Chartered Accountant or Cost Accountant that the incidence of tax has not been passed on, under Rule 89(2)(m).
c. Self-declaration that the exported goods are not subject to export duty.
d. Self-declaration that refund of ITC claimed does not include ITC availed on goods/services used for making ‘nil’ rated or fully exempt supplies.
|
出口退款时间表下的相关日期：
出口退款的时间表应在相关日期后的两年内提出。相关日期解释如下。
| Where Goods are Exported out of India |
| By Sea or Air |
The date on which the ship or the aircraft in which such goods are loaded, leaves India |
| By Land |
The date on which such goods pass the frontier |
| By Post |
The date of despatch of goods by Post Office concerned to a place outside India |
| Where Services are Exported out of India |
The date of:
a. Receipt of payment in convertible foreign exchange, where the supply of service had been completed prior to the receipt of such payment; or
b. Issue of invoice, where payment for the service had been received in advance prior to the date of issue of the invoice.
|
出口退款的时间表各不相同
| Form Name |
Purpose |
Time Line |
| GST RFD – 01 |
Application for Refund |
Within 2 yrs from relevant dates |
| GST RFD – 01A |
Application for Refund (Manual) |
Within 2 yrs from relevant dates |
| GST RFD – 02 |
Acknowledgment |
Within 15 days from the date of application |
| GST RFD – 03 |
Deficiency Memo |
Within 15 days from the date of application |
| GST RFD – 04 |
Provisional Refund Order |
Within 7 days from the date of GST RFD-02 |
| GST RFD – 05 |
Payment Advice |
Within 7 days from the date of GST RFD-02 |
| GST RFD – 06 |
Refund Sanction/Rejection order |
Within 60 days from the date of GST RFD-02 |
| GST RFD – 07 |
Order for complete adjustment of sanctioned refund – Part A |
Within 60 days from the date of GST RFD-02 |
| GST RFD – 07 |
Order for complete adjustment of sanctioned refund – Part B |
Within 60 days from the date of GST RFD-02 |
| GST RFD – 08 |
Notice for rejection of application for refund |
Within 60 days from the date of GST RFD-02 |
| GST RFD – 09 |
Reply to show cause notice |
Within 15 days from the date of GST RFD-08 |
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