2026-VIL-281-GSTAT-CHD
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SGST Tribunal

GST - Refund of accumulated ITC on export of goods without payment of tax under Rule 89(4) of the CGST Rules, 2017 where invoices were issued in the relevant period but goods were exported after the relevant period - Department appeal against sanction of refund in respect of three shipping bills dated after the end of the period 01.04.2022 to 31.10.2022, contending that the goods were not exported during the relevant period and that their value should not be included in the turnover of zero-rated supply - Whether the value of invoices issued during the relevant period for goods exported subsequently can be included in the turnover of zero-rated supply - HELD - The issue involved in the present case has been decided by this bench in an earlier case. The three amounts for computing the refund, namely Net ITC, turnover of zero-rated supply of goods and Adjusted Total Turnover, must relate to the same relevant period - Under Sections 12 and 31 of the CGST Act, tax invoice has to be issued before or at the time of removal of goods, and supply of export goods takes place at the time of removal and preparation of the invoice, even though the goods are treated as exported only when they leave India. If the invoices for goods cleared for export under bond or LUT are issued during the relevant period, they are included in the turnover of zero-rated supply regardless of whether the goods were actually exported during that period, though refund can be given only after the exporter establishes actual export. There was no dispute that the invoices were issued during the relevant period and that the goods were exported - There is no reason to deny refund - The order of the FAA is upheld and the appeal by the Department is rejected
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