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<h1>New Guidelines for IGST Refunds on Exports u/r 96 of CGST Rules, 2017: Streamlining and Supporting Exporters.</h1> The circular addresses the refund process for Integrated Goods and Services Tax (IGST) paid on the export of goods under Rule 96 of the Central Goods and Services Tax (CGST) Rules, 2017. It outlines the procedures and requirements for exporters to claim refunds, ensuring compliance with the stipulated guidelines. The notice serves as an official directive for customs and trade entities to facilitate the refund process, aiming to streamline export operations and support exporters in recovering IGST payments efficiently.