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Introducing the “In Favour Of” filter in Case Laws.
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<h1>Circular Outlines IGST Refund Process for Exporters u/r 96, Highlights Common Errors and Solutions for Faster Processing.</h1> The circular addresses the refund process for Integrated Goods and Services Tax (IGST) paid on exported goods under Rule 96 of the CGST Rules, 2017. It highlights the GST Council's relief measures for exporters, emphasizing the need for accurate documentation to expedite refunds. Common errors causing delays include incorrect shipping bill numbers, mismatched invoice details, and errors in the Export General Manifest (EGM). The circular advises exporters to rectify these issues, maintain consistent bank account details, and utilize provided utilities for filing necessary forms. Additionally, it outlines conditions for merchant exporters to benefit from reduced GST rates on supplies.