Invoices/Details Required for processing of claims for refund on account of exports made

It has been brought to the notice of the Board that for processing of refund claims, copies of invoices and other additional information are being insisted upon by many field formations.


>> It was envisaged that only the specified statements would be required for processing of refund claims because the details of outward supplies and inward supplies would be

available on the common portal which would be matched.


>> Most of the other information like shipping bills details etc. would also be available because of the linkage of the common portal with the Customs system.


>> However, because of delays in operationalizing the requisite modules on the common portal, in many cases, suppliers’ invoices on the basis of which the exporter is claiming refund may not be available on the system.


>>For processing of refund claims of input tax credit, verifying the invoice details is quintessential. In a completely electronic environment, the information of the recipients’ invoices would be dependent upon the suppliers’ information, thus putting an in-built check-and-balance in the system.


>> However, as the refund claims are being filed by the recipient in a semi-electronic

environment and is completely based on the information provided by them, it is necessary

that invoices are scrutinized.


>> A list of documents required for processing the various categories of refund claims on

exports is provided in the Table below. Apart from the documents listed in the Table below,

no other documents should be called for from the taxpayers, unless the same are not available with the officers electronically:



These instructions shall apply to exports made on or after 1st July, 2017. It is also advised that refunds may not be withheld due to minor procedural lapses or non-substantive errors or omission.

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