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Drawback self-declaration permitted for claiming higher drawback rates, replacing GST officer certificate and subject to audit verification. Exporters may claim higher All Industry Rates of duty drawback for exports made during the GST transition by submitting a prescribed self-declaration that they have not availed input tax credit or refund; this replaces the requirement for a GST officer certificate and applies retrospectively to exports from the start of the transition period. Exports cleared before the transition but with let export order after its start remain subject to prior Note and Condition 12. Customs formations must prioritize claims and perform audit verifications to prevent double neutralisation of taxes.
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Drawback self-declaration permitted for claiming higher drawback rates, replacing GST officer certificate and subject to audit verification.
Exporters may claim higher All Industry Rates of duty drawback for exports made during the GST transition by submitting a prescribed self-declaration that they have not availed input tax credit or refund; this replaces the requirement for a GST officer certificate and applies retrospectively to exports from the start of the transition period. Exports cleared before the transition but with let export order after its start remain subject to prior Note and Condition 12. Customs formations must prioritize claims and perform audit verifications to prevent double neutralisation of taxes.
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