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of <h1>Export Procedure Clarified: Self-Declaration Replaces GST Officer Certificate for Higher Duty Drawback Rates, Effective July 2017.</h1> The circular addresses the clarification regarding the export procedure under the Duty Drawback scheme in the GST scenario. It extends the higher All Industry Rates (AIRS) for a transition period from July 1, 2017, to September 30, 2017. Due to challenges in obtaining a GST officer certificate, the requirement has been replaced with a self-declaration by exporters to claim higher drawback rates. This change applies retroactively from July 1, 2017. The circular emphasizes the need for audit checks to prevent double tax neutralization and urges the prompt processing of pending drawback claims.
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