Subject: Clarification regarding exports under claim for drawback in GST Scenario -reg.

Drawback self-declaration permits claiming higher AIR drawback without GST officer certificate, subject to audit verification.

The Government amended Note and Condition 12A to permit exporters to claim higher All Industry Rates of duty drawback on the basis of a prescribed self-declaration incorporated into the EDI shipping bill, with retrospective effect for exports with let export order issued in the transitional period; prior certification remains for goods cleared earlier where let export order predated the change. Audit verifications will check declarations to prevent double neutralisation and pending drawback claims are to be prioritised.