简介：
- GST 出口退税类型
- GST 出口退税流程
- 所需文件：GST 退税
- GST 出口退税申请的相关日期
- 出口退税的各项时限
GST 出口退税类型。
众所周知，出口有两种 GST 退税程序，两种方式的流程各不相同。
| 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 出口退税流程
第一步：填写 GST RFD-01/1A 表格： 退税的第一步是在通用门户网站上提交 GST RFD-01 或 GST RFD-1A 表格的退税申请。
第二步：向管辖官员提交申请： 通用门户网站将生成回执编号，申请人需将该编号连同 GST RFD-01/1A 表格及证明文件一并提交给管辖主管官员。
第三步： 主管官员对文件进行初步审查： 申请提交后，主管官员将在 15 天内发出 GST RFD-03 表格（缺陷备忘录）或 GST RFD-02 表格（回执）。
第四步：发放临时退税：临时退税将在收到回执后的 7 天内发放，并以 GST RFD-04 表格形式直接存入申请人的银行账户。付款通知将以 GST RFD-05 表格形式发出。
第五步：退税申请的详细审查：官员将详细审查以下内容：
- 退税申报明细与 GSTR-1 和 GSTR-6A 的核对。
- 在 ICEGATE 网站核对报关单明细。
- 投入环节已缴 IGST 的明细与 GSTR-3 和 GSTR-3B 的核对。
- 申请退税额应小于投入环节已缴的 IGST。
- 退税金额的任何调整均应通过 GST RFD-07 表格进行。
第六步：退税金额少于退税申请额：在此情况下
- 须向申请人发出 GST RFD-08 表格通知。
- 申请人必须在收到通知后的 15 天内作出回复。
第七步：最终退税决定：
该
最终决定将以 GST RFD-06 表格形式作出。
退税申请所需文件：
出口退税申请时限内应附带以下文件：
| 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.
|
出口退税时限的相关日期：
出口退税申请必须在相关日期起 2 年内提出。相关日期说明如下。
| 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.
|
出口退税的各项时限
| 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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