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of <h1>Indian Ministry of Finance Explains IGST Refund Process for Exporters u/r 96 of CGST Rules, 2017.</h1> The circular from the Indian Ministry of Finance addresses the process for refunding Integrated Goods and Services Tax (IGST) paid on exported goods under Rule 96 of the CGST Rules, 2017. It outlines that the shipping bill filed by exporters is considered an application for IGST refund once the Export General Manifest (EGM) and valid returns in Form GSTR-3 or GSTR-3B are filed. The notice emphasizes the importance of filing accurate EGMs and GSTR-1 forms, ensuring bank account details are aligned with GST registration, and highlights the need for timely processing of refunds. It also discusses conditions under which refunds may be withheld, such as violations of the Customs Act, 1962.
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