Refund eligibility for exporters: EPCG recipients may claim IGST export refund under amended Rajasthan GST refund provisions. Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit a rectified refund application under the original ARN because the portal does not permit a fresh application; re-credit to the electronic credit ledger via FORM GST RFD-01B need not be carried out until portal functionality is updated, with separate guidance for cases where re-credit has already occurred. Amendments permit certain exporters, including those receiving capital goods under the EPCG scheme, to claim refund of IGST paid on exports while rescinding earlier conflicting notifications.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund eligibility for exporters: EPCG recipients may claim IGST export refund under amended Rajasthan GST refund provisions.
Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit a rectified refund application under the original ARN because the portal does not permit a fresh application; re-credit to the electronic credit ledger via FORM GST RFD-01B need not be carried out until portal functionality is updated, with separate guidance for cases where re-credit has already occurred. Amendments permit certain exporters, including those receiving capital goods under the EPCG scheme, to claim refund of IGST paid on exports while rescinding earlier conflicting notifications.
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