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.