GST Export Circular for providing Clarification on Exports made after specified period.
Circular no. 37/11/2018-GST dt. 15th march 2018
5. Exports after specified period: Rule 96A (1) of the CGST Rules provides that any registered person may
export goods or services without payment of integrated tax after furnishing a LUT / bond and that he
would be liable to pay the tax due along with the interest as applicable within a period of fifteen
days after the expiry of three months or such further period as may be allowed by the Commissioner from
the date of issue of the invoice for export, if the goods are not exported out of India.
The time period in case of services is fifteen days after the expiry of one year or such further period as
may be allowed by the Commissioner from the date of issue of the invoice for export, if the payment of
such services is not received by the exporter in convertible foreign exchange.
5.1 It has been reported that the exporters have been asked to pay integrated tax where the goods
have been exported but not within three months from the date of the issue of the invoice for export.
In this regard, it is emphasised that exports have been zero rated under the Integrated
Goods and Services Tax Act, 2017 (IGST Act) and as long as goods have actually been exported even
after a period of three months, payment of integrated tax first and claiming refund at a subsequent
date should not be insisted upon.
In such cases, the jurisdictional Commissioner may consider granting extension of time limit for export
as provided in the said sub-rule on post facto basis keeping in view the facts and circumstances of each
case. The same principle should be followed in case of export of services.