Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>IGST Refund Issues for Exports: Common Errors and Solutions u/r 96 of CGST Rules 2017.</h1> The circular addresses issues hindering the disbursal of Integrated Goods and Services Tax (IGST) refunds for exports under Rule 96 of the CGST Rules, 2017. It highlights common errors such as incorrect shipping bill numbers, mismatches in invoice numbers and IGST amounts, Export General Manifest (EGM) discrepancies, and invalid bank account details. Exporters are advised to amend GSTR 1 filings, ensure data consistency, and update bank details to facilitate refunds. For August 2017 exports, filing Table 6A is necessary to claim refunds. The circular also outlines GST rate benefits for merchant exporters, subject to specific conditions.