Self-declaration for higher drawback rate now allows exporters to claim revised drawback without a GST officer certificate. The requirement for a GST officer's certificate to claim higher drawback has been removed; exporters may claim the higher rate on the basis of a prescribed self-declaration (format to be included in the EDI Shipping Bill) and may submit a consolidated declaration for past shipping bills governed by the revised Note and Condition 12A. Goods cleared before the effective date but without let export order before that date remain subject to the earlier Note and Condition 12 procedure, including the Central Excise officer certificate where applicable.
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Self-declaration for higher drawback rate now allows exporters to claim revised drawback without a GST officer certificate.
The requirement for a GST officer's certificate to claim higher drawback has been removed; exporters may claim the higher rate on the basis of a prescribed self-declaration (format to be included in the EDI Shipping Bill) and may submit a consolidated declaration for past shipping bills governed by the revised Note and Condition 12A. Goods cleared before the effective date but without let export order before that date remain subject to the earlier Note and Condition 12 procedure, including the Central Excise officer certificate where applicable.
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