Section 96: Refund of integrated tax paid on goods [or services] [Inserted by Notification No. G.S.R. 1602(E), dated 29.12.2017 (w.e.f. 19.6.2017).] exported out of India

Q: What does Section 96 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) deal with?

Section 96 TCITCR pertains to "Refund of integrated tax paid on goods [or services] [Inserted by Notification No. G.S.R. 1602(E), dated 29.12.2017 (w.e.f. 19.6.2017).] exported out of India". It is part of the The CGST (Input Tax Credit) Rules, 2017, a legislation enacted by the Parliament of India. Section 96 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs refund of integrated tax paid on goods [or services] [Inserted by Notification No. G.S.R. 1602(E), dated 29.12.2017 (w.e.f. 19.6.2017).] exported out of India. As verified on 19 May 2026.

Q: Is Section 96 TCITCR still in force?

Yes, Section 96 of the The CGST (Input Tax Credit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 96 TCITCR?

धारा 96 TCITCR is the Devanagari Hindi reference for Section 96 of the The CGST (Input Tax Credit) Rules, 2017. Section 96 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs refund of integrated tax paid on goods [or services] [Inserted by Notification No. G.S.R. 1602(E), dated 29.12.2017 (w.e.f. 19.6.2017).] exported out of India. As verified on 19 May 2026.

Q: What is Dhara 96 TCITCR?

Dhara 96 TCITCR is the Roman Hindi reference for Section 96 of the The CGST (Input Tax Credit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 96 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs refund of integrated tax paid on goods [or services] [Inserted by Notification No. G.S.R. 1602(E), dated 29.12.2017 (w.e.f. 19.6.2017).] exported out of India. As verified on 19 May 2026.

Q: How to cite Section 96 of The CGST (Input Tax Credit) Rules, 2017?

Cite as: "Section 96, The CGST (Input Tax Credit) Rules, 2017 (TCITCR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Input Tax Credit) Rules, 2017, § 96 (India).

Law on Tips Editorial Board

(1)

The shipping bill filed by [an exporter of goods] [Substituted 'an exporter' by Notification No. G.S.R. 52(E), dated 23.1.2018 (w.e.f. 19.6.2017).] shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:-

(a) the person in charge of the conveyance carrying the export goods duly files [a departure manifest or] [Inserted by Notification No. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).] an export manifest or an export report covering the number and the date of shipping bills or bills of export; and

(b) the applicant has furnished a valid return in FORM GSTR-3 [or FORM GSTR-3B, as the case may be;] [Inserted by Notification No. G.S.R. 819(E), dated 1.7.2017 (w.e.f. 19.6.2017).]

(c) [ the applicant has undergone Aadhaar authentication in the manner provided in rule 10B;] [Inserted by Notification No. G.S.R. 659(E), dated 24.9.2021 (w.e.f. 19.6.2017).]

(2)

The details of the [relevant export invoices in respect of export of goods] [Substituted 'relevant export invoices' by Notification No. G.S.R. 52(E), dated 23.1.2018 (w.e.f. 19.6.2017)] contained in FORM GSTR-1 shall be transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices have been exported out of India.

[Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:

Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.] [Inserted by Notification No. G.S.R. 1344(E), dated 28.10.2017 (w.e.f. 19.6.2017)]

(3)

Upon the receipt of the information regarding the furnishing of a valid return in FORM GSTR-3 [or FORM GSTR-3B, as the case may be;] [Inserted by Notification No. G.S.R. 819(E), dated 1.7.2017 (w.e.f. 19.6.2017).] from the common portal, [the system designated by the Customs or the proper officer of Customs, as the case may be shall process the claim of refund in respect of export of goods] [Substituted 'the system designated by the Customs shall process the claim for refund' by Notification No. G.S.R. 52(E), dated 23.1.2018 (w.e.f. 19.6.2017)] and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars and as intimated to the Customs authorities.

(4)

The claim for refund shall be withheld where,-

(a) a request has been received from the jurisdictional Commissioner of central tax, State tax or Union territory tax to withhold the payment of refund due to the person claiming refund in accordance with the provisions of sub-section (10) or sub-section (11) of section 54; or

(b) the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962.

(5)

Where refund is withheld in accordance with the provisions of clause (a) of sub-rule (4), the proper officer of integrated tax at the Customs station shall intimate the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation shall be transmitted to the common portal.

(6)

Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union territory tax, as the case may be, shall pass an order in [Part A] [Substituted 'Part B' by Notification No. G.S.R. 333(E), dated 18.5.2021 (w.e.f. 19.6.2017).] of FORM GST RFD-07.

(7)

Where the applicant becomes entitled to refund of the amount withheld under clause (a) of sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory tax, as the case may be, shall proceed to refund the amount [by passing an order in FORM GST RFD-06 after passing an order for release of withheld refund in Part B of FORM GST RFD-07] [Substituted 'after passing an order in FORM GST RFD-06' by Notification No. G.S.R. 333(E), dated 18.5.2021 (w.e.f. 19.6.2017).].

(8)

The Central Government may pay refund of the integrated tax to the Government of Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and where such refund is paid to the Government of Bhutan, the exporter shall not be paid any refund of the integrated tax.

(9)

[ The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provision of rule 89.] [Substituted by Notification No. G.S.R. 52(E), dated 23.1.2018 (w.e.f. 19.6.2017).]

(10)

[ The persons claiming refund of integrated tax paid on exports of goods or services should not have -

(a) received supplies on which the benefit of the Government of India, Ministry of Finance notification No. 48/2017-Central Tax, dated the 18th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E), dated the 18th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme or notification No. 40/2017-Central Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41/2017- Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or

(b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E), dated the 13th October, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme.]