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of <h1>IGST Refunds for Exporters: FAQs and Guidance on Zero-Rated Supplies, Application Process, and Error Resolution.</h1> The circular addresses issues related to Integrated Goods and Services Tax (IGST) refunds for exporters, customs brokers, and other stakeholders. It provides a detailed FAQ section to clarify common queries about zero-rated supplies under GST, options for claiming refunds, and the process for filing applications. It also explains potential errors and their rectification, such as mismatches in shipping bill details or GSTIN, and offers guidance on resolving these issues. Exporters are advised to ensure accurate data entry in both GSTN and Customs systems to facilitate smooth refund processing. The document emphasizes cooperation among stakeholders to streamline IGST refund procedures.
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