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of <h1>New GST Rules Simplify Export Refunds and Container Sealing; Self-Sealing Starts September 1, 2017.</h1> The circular addresses the export procedures and sealing of containerized cargo under the Goods and Services Tax (GST) regime, effective from July 1, 2017. It outlines the options available for exporters to claim refunds on zero-rated supplies, either through a bond or by paying integrated tax. The document details the revised procedures for filing refund claims electronically and the transition to a self-sealing procedure for containers, replacing the previous requirement for sealing by Central Board of Excise and Customs (CBEC) officials. The new procedures aim to simplify and ensure compliance while utilizing a Risk Management System for inspection. The revised sealing procedures will be effective from September 1, 2017.
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