はじめに：
- GSTにおける輸出者への還付の種類
- GSTにおける輸出者への還付手続き
- 必要な書類：GST還付
- GST輸出還付申請の関連日付
- 輸出還付の各種期限
GSTにおける輸出者への還付の種類
ご存知の通り、GSTにおける輸出には2つの選択肢があり、GST還付手続きは両者で異なります。
| 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.
|
GSTにおける輸出者への還付手続き
ステップ1：GST RFD-01/1Aフォームの作成：還付手続きの第一歩として、共通ポータル上でGST FORM-01またはGST FORM-1Aによる還付申請を行います。
ステップ2：管轄官庁への申請書提出：共通ポータルで発行された受付番号を、GST RFD FORM-01/1Aおよび関連書類とともに管轄の担当官に提出します。
ステップ3： 担当官による書類の初期審査：申請内容の審査後、ステップ2で提出された日から15日以内に、GST RFD-03による不備通知またはGST RFD-02による受領確認が発行されます。
ステップ4：暫定還付の承認：受領確認から7日以内に暫定還付が承認され、申請者の銀行口座に直接振り込まれます（GST RFD-04）。支払通知はFORM GST RFD-05にて発行されます。
ステップ5：還付申請の詳細審査：担当官は以下の項目を詳細に審査します：
- GSTR-1およびGSTR-6Aとの還付明細の照合。
- ICEGATEサイトでの船積書類（Shipping bill）の詳細確認。
- GSTR-3およびGSTR-3Bによる投入税額に対するIGST支払明細。
- 申請する還付額は、投入税額に対して支払ったIGST額以下であること。
- 還付額の調整が必要な場合は、GST RFD-07を通じて行われます。
ステップ6：還付額が申請額を下回る場合：その場合、
- FORM GST RFD-08にて申請者に通知が送付されます。
- 申請者は通知受領後15日以内に回答する必要があります。
ステップ7：還付の最終決定：
最終決定は
FORM GST RFD-06にて行われます。
還付申請に必要な書類：
輸出還付申請の期限には、以下の書類を添付する必要があります：
| 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.
|
輸出還付期限における関連日付：
輸出還付申請の期限は、関連日付から2年以内です。関連日付については以下で説明します。
| 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.
|
輸出還付の各種期限
| 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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