Circular No. 70/44/2018 -GST dated 26th October 2018  

Resubmission of Refund Application, Refund of IGST -Clarification by CBIC-Circular No. 70/44/2018 -GST dated 26^th October 2018:

Once refund application is filed in RFD-01,officer may issue a deficiency memo in RFD-03. After getting deficiency memo the tax payer is required to resubmit application electronically and Electronic credit ledger is recredited via Form RFD-01B. However, facility of resubmission is not available on common portal. Rectified refund application needs to filed manually under the earlier Application Reference Number (ARN) only and when a deficiency memo in FORM GST RFD-03 is issued to taxpayers, re-credit in the electronic credit ledger (using FORM GST RFD-01B) is not required to be carried out

Exporter who himself/herself imported any inputs/capital goods in terms of notification Nos. 78/2017-Customs and 79/2017-Customs both dated 13th October, 2017 shall be eligible to claim refund of IGST paid on exports only till the date of issuance of notification No. 54/2018 – Central Tax dated October 9, 2018; However, “exporters who are receiving capital goods under the EPCG scheme, either through import in terms of notification No. 79/2017-Customs dated 13th October, 2017 or through domestic procurement in terms of notification No. 48/2017-Central Tax, dated 18th October, 2017, shall continue to be eligible to claim refund of IGST paid on exports and would not be hit by the restrictions provided in the said sub-rule. It has also been clarified that all clarifications issued in this regard vide any Circular issued earlier are hereby superseded by circular no. 70 dated 26^th October 2018.

Refer: Circular No. 70/44/2018 -GST dated 26^th October 2018