Exporters want GST Council to refund CGST & SGST through Drawback

Sir,

I have one more doubt in respect of following where apparently I do not find any transitional provisions.

1. Unutilised credit of duty credit under various export incentive scrip as on the date of implementation of GST which was otherwise allowed to be used for payment of excise duty under different Non Tariff Excise notifications or for payment of Service Tax. Exporters will have to use it only for imports otherwise will get lapsed

2. Accrued export incentive duty credits on exports effected prior to D-day and duty credit SCRIP are yet to be issued by DGFT

3. Unutilised credit of duty under SFIS scheme / SEIS scheme on D-day which was other wise allowed to be used for payment of Service Tax

4. Unutilised EPCG authorisations invalidated by DGFT for procurement from domestic market of goods.

5. Cash Refund of differential duty subsequently paid on duty free imported goods consequent to non fulfilment of export obligation / non utilisation of inputs.

The above are few examples and may not be fully exhaustive

Regards

Jaimini Khurjekar

jaimini_khurjekar jaimini_khurjekar 25/06/2017