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of <h1>Duty Drawback Claims Simplified: Self-Declaration Replaces GST Officer Certificate for Exports Post-July 1, 2017.</h1> The circular addresses the process for claiming duty drawback on exports under the GST regime. It highlights that the requirement for a certificate from the jurisdictional GST officer, as previously mandated, has been removed. Instead, exporters can claim the higher rate of duty drawback based on a self-declaration. This change is effective from July 1, 2017, and applies to all exports from that date. Exporters must submit the self-declaration in a specified format, which is also included in the EDI shipping bill. The circular also clarifies the treatment of goods cleared before July 1, 2017, but not exported until after that date.
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