Refund eligibility for exporters receiving capital goods under EPCG clarified, affecting IGST refund claims and application procedure. Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit rectified refund applications under the original ARN because the portal does not permit fresh filings; in these cases re-credit to the electronic credit ledger via FORM GST RFD-01B need not be carried out until portal functionality is developed, and separate instructions will address instances where re-credit has already occurred. Amendments clarify that exporters who imported under certain customs notifications remain eligible for IGST export refund until the specified notification, while exporters receiving capital goods under the EPCG Scheme remain eligible thereafter.
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.
Refund eligibility for exporters receiving capital goods under EPCG clarified, affecting IGST refund claims and application procedure.
Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit rectified refund applications under the original ARN because the portal does not permit fresh filings; in these cases re-credit to the electronic credit ledger via FORM GST RFD-01B need not be carried out until portal functionality is developed, and separate instructions will address instances where re-credit has already occurred. Amendments clarify that exporters who imported under certain customs notifications remain eligible for IGST export refund until the specified notification, while exporters receiving capital goods under the EPCG Scheme remain eligible thereafter.
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