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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Exporters Can Claim Duty Drawbacks Without Input Tax Credits During GST Transition: Conditions and Requirements Explained.</h1> The circular addresses the issue of non-availment of input tax credit for CGST/IGST on exported goods during the transition to the GST regime. It outlines that for a three-month period starting July 1, 2017, exporters can claim duty drawbacks without claiming input tax credits or refunds on IGST paid, and without carrying forward CENVAT credit. Exporters must provide declarations and certificates from jurisdictional GST officers to prevent double benefits. The circular specifies conditions under which exporters must prove non-availment of CENVAT facilities, with certain exemptions for specific export products. Authorities are instructed to issue necessary certificates promptly.
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