GS refund claims self-declaration form Clarified vide Circular no. 37/11/2018-GST dt. 15.03.2018. Circular reads:
7. Self-declaration for non-prosecution: It is learned that some field formations are asking for a
self-declaration with every refund claim to the effect that the claimant has not been prosecuted.
7.1. The facility of export under LUT is available to all exporters in terms of notification
No. 37/2017- Central Tax dated 4th October 2017, except to those who have been prosecuted for
any offense under the CGST Act or the IGST Act or any of the existing laws in force in a case where
the amount of tax evaded exceeds two hundred and fifty lakh rupees.
Para 2(d) of Circular No. 8/8/2017-GST dated 4th October 2017, mentions that a person intending
to export under LUT is required to give a self-declaration at the time of submission of LUT that he has
not been prosecuted. Persons who are not eligible to export under LUT are required to export under bond.
7.2. It is clarified that this requirement is already satisfied in case of exports under LUT and
asking for self–declaration with every refund claim where the exports have been made under LUT
is not warrant-ed.