Drawback self-declaration allows exporters to claim higher AIR drawback without GST officer certificate, subject to audit verification. The requirement for a GST officer certificate for claiming higher AIR drawback has been dispensed with and replaced by an exporter self-declaration under revised Note and Condition 12A; the self-declaration format will be included in the EDI shipping bill, applies retrospectively to exports governed from the transition commencement, and exporters may submit single declarations for past shipping bills. Goods cleared before the transition date but without a prior let export order remain outside GST and continue to follow the earlier declaration/certificate requirement. Customs will conduct audit verification to prevent double neutralisation and expedite pending drawback claims.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Drawback self-declaration allows exporters to claim higher AIR drawback without GST officer certificate, subject to audit verification.
The requirement for a GST officer certificate for claiming higher AIR drawback has been dispensed with and replaced by an exporter self-declaration under revised Note and Condition 12A; the self-declaration format will be included in the EDI shipping bill, applies retrospectively to exports governed from the transition commencement, and exporters may submit single declarations for past shipping bills. Goods cleared before the transition date but without a prior let export order remain outside GST and continue to follow the earlier declaration/certificate requirement. Customs will conduct audit verification to prevent double neutralisation and expedite pending drawback claims.
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