Self-declaration for higher drawback rates allowed, enabling exporters to claim elevated drawback without GST officer certification. Amendments to Notification 131/2016-Cus (N.T.) dispense with the GST officer certificate and permit exporters to claim higher drawback rates based on a self-declaration in the prescribed format; the EDI shipping bill will include this format and exporters may file a consolidated declaration for multiple shipping bills. Exports cleared before the operative date but without export orders remain outside GST and continue under the prior declaration/certificate regime specified in Note and Condition 12.
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Provisions expressly mentioned in the judgment/order text.
Self-declaration for higher drawback rates allowed, enabling exporters to claim elevated drawback without GST officer certification.
Amendments to Notification 131/2016-Cus (N.T.) dispense with the GST officer certificate and permit exporters to claim higher drawback rates based on a self-declaration in the prescribed format; the EDI shipping bill will include this format and exporters may file a consolidated declaration for multiple shipping bills. Exports cleared before the operative date but without export orders remain outside GST and continue under the prior declaration/certificate regime specified in Note and Condition 12.
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