Refund of IGST on exports: EPCG recipients may claim refunds while portal rules govern rectified applications under original ARNs. When a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit the rectified refund application under the original ARN because the portal currently disallows filing a fresh application; accordingly, re-crediting the electronic credit ledger using FORM GST RFD-01B is not required at this time. Amendments permit exporters receiving capital goods under the EPCG Scheme to claim refund of IGST on exports, while import-based eligibility under certain customs notifications remains limited prospectively as set out by the subsequent state notification.
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Refund of IGST on exports: EPCG recipients may claim refunds while portal rules govern rectified applications under original ARNs.
When a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit the rectified refund application under the original ARN because the portal currently disallows filing a fresh application; accordingly, re-crediting the electronic credit ledger using FORM GST RFD-01B is not required at this time. Amendments permit exporters receiving capital goods under the EPCG Scheme to claim refund of IGST on exports, while import-based eligibility under certain customs notifications remains limited prospectively as set out by the subsequent state notification.
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