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of <h1>Understanding Rule 96: Claiming Refunds on Exported Goods/Services Under GST Rules 2017, Filing Requirements & Restrictions</h1> Rule 96 of the Central Goods and Services Tax Rules, 2017, outlines the process for claiming a refund of integrated tax paid on goods or services exported from India. The shipping bill filed by the exporter serves as the refund application, contingent on filing a departure manifest and a valid return in FORM GSTR-3B. Any data mismatches must be rectified for the application to be deemed filed. Refunds can be withheld if requested by tax authorities or if there are violations of the Customs Act. Applications for refunds due to price revisions post-export must be filed electronically in FORM GST RFD-01.
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