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<h1>Guidelines for Claiming IGST Refunds on Exported Goods u/r 96 of CGST Rules 2017.</h1> The circular outlines procedures for claiming refunds of Integrated Goods and Services Tax (IGST) paid on exported goods under Rule 96 of the CGST Rules 2017. Exporters must ensure correct filing of Export General Manifest (EGM) and returns in Form GSTR-3 or GSTR-3B. Bank account details must align with GST registration for smooth processing. Refunds will be credited to accounts registered with Customs, even if different from GST registration. The circular also addresses withholding refunds for violations of the Customs Act, 1962, or upon requests from tax commissioners. Additional guidelines for manual shipping bills will be provided separately.