New Delhi: The GST Network on Sunday asked exporters that in order to avoid delay or rejection of their refunds they should ensure that claims do not exceed the GST paid in that month. “It is important for the exporters to fill the refund details accurately since the computer system is designed to automatically grant refunds without involvement of any officer by matching information that is furnished on the GST portal and customs system,” said GSTN.
Some 10,000 applications for refunds have been filed till November. Last month, CBEC started refunding the exporters who have paid IGST and claimed refund based on shipping bill by filling up Table 6A of GSTR-2. GSTN said exporters should have filed GSTR-3B for that month. “The amount of refund claimed in Table-6A should not be more than the amount paid in GSR-3B of that month. The shipping bill details should be there in Table 6A,” said GSTN.
It said that the details of shipping bills should match with what has been submitted with customs. “As for refund of the accumulated input tax credit that has been availed on inputs or input services used in making exports, exporters are required to file an application in FORM GST RFD- 01A on the portal. The amount claimed as refund shall get debited from the electronic credit ledger of the exporter to the extent of the claim,” said GSTN.
