Duty drawback self declaration replaces GST officer certificate, enabling higher drawback rates subject to audit verification. The requirement for a certificate from the jurisdictional GST officer under Note and Condition 12A has been removed and replaced by an exporter self declaration to claim higher All Industry Rates of duty drawback; the revised Note is applicable to exports from the GST transition period and the prescribed declaration will be included in the EDI shipping bill, with exporters allowed to submit a single consolidated declaration for prior shipping bills and subject to audit verification to prevent double neutralisation of taxes.