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Over time, the refund process has changed. When exporting with payment of igst, the exporter initially pays igst on the goods or services being exported. Subsequently, the exporter gets the refund of the said.
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Businesses can either export with igst payment and receive an automatic refund, or export under lut without paying tax and claim a refund of unutilised input tax credit. Luts must be filed annually; Exporters who pay igst on goods can claim a refund of igst to maintain liquidity and comply with gst law.
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Yes, you are eligible for refund of integrated tax and cess on account of export of.
The process is mostly automated but requires accurate filings and. Exporters can choose to export under a letter of undertaking (lut) without igst or pay igst and claim a refund.
