A tax payer who is fully exporting his services
is eligible to claim the refund of Input tax paid on goods & services purchased
to provide such services.
Following conditions need to be fulfilled to
claim refund of Input tax paid:
1) All conditions for ‘Export services’ have been
fulfilled, which are as follows:
Export of services means the supply of any
service when;
(a) the supplier of service is located in
India,
(b) the recipient of service is located
outside India,
(c) the place of supply of service is outside
India,
(d) the payment for such service has been
received by the supplier of service in convertible foreign exchange, and
(e) the supplier of service and recipient of
service are not merely two establishments of a same person.
2) Foreign Inward Remittance certificate (FIRC)
is available to prove that payment has been received in Convertible foreign
exchange
3) GSTR-1 & GSTR-3B needs to be filed for all
tax period for which refund is being claimed.
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