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of <h1>New GST Rules: Simplified Export Refund Options and Self-Sealing Procedures for Containerized Cargo from July 1, 2017.</h1> The circular outlines the revised procedures for exporting goods and sealing containerized cargo under the new GST regime effective from July 1, 2017. Exporters can claim refunds through two options: exporting under bond/Letter of Undertaking without paying integrated tax or paying integrated tax and claiming a refund. The procedures for filing refunds are detailed, including electronic submissions and documentation requirements. The circular also introduces a simplified self-sealing procedure for containers, eliminating the need for Central Excise officer supervision. Exporters must inform customs officials of their premises for stuffing and sealing, and use tamper-proof electronic seals. These changes aim to streamline processes and enhance compliance.
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