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of <h1>IGST Refunds Clarified for Exporters: Compliance with Rule 96(10) of Assam GST Rules 2017 on Tax Payments and Reassessment.</h1> The circular clarifies the regularization of IGST refunds for exporters who initially imported inputs without paying integrated taxes and compensation cess, as per rule 96(10) of the Assam GST Rules, 2017. If exporters later pay the IGST and compensation cess, along with interest, and have their import documents reassessed by Customs, the refund of IGST on exports is not considered a violation of rule 96(10). This clarification applies to those who availed benefits under specific customs notifications but subsequently complied with tax payments. The circular aims to ensure uniform application of these provisions.
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