Refunds will not be allowed in cases of:-

A. Exports made on payment of tax

B. Exports made without payment of tax

C. Where tax on inputs are higher than tax on outputs

D. All of the above

Answer: Option A

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Comments ( 6 )

  1. Vivek Bhat
    Vivek Bhat :
    2 years ago

    answer is wrong option can never be A

  2. Priya Goyal
    Priya Goyal :
    3 years ago

    Refund is allowed in all the cases provided under option a,b,c

  3. Suttariya Rohit
    Suttariya Rohit :
    4 years ago

    Answer only B

  4. Uk P
    Uk P :
    4 years ago

    All Exports are deemed as inter-state. Only IGST is applicable on Exports.

    There are some conditions laid down for successful claiming of refund of IGST paid on exports:

    GSTR-3B for the month is filed
    Table 6A of GSTR-1 has been filed
    Details of Shipping Bill and Invoice provided in Table 6A of GSTR-1 should match
    The IGST amount mentioned in GSTR-3B is equal or more than the IGST mentioned in Table 6A of GSTR-1.

    As per Act, 90% of refund is processed on a provisional basis within 7 days of application for refund.

  5. Jalak Vora
    Jalak Vora :
    5 years ago

    Answer may be B & C.......

  6. Shubham Vaishnav
    Shubham Vaishnav :
    5 years ago

    Required explanation

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