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of <h1>Clarification on IGST Refunds: No Violation of Rule 96(10) if Taxes and Interest Paid with Reassessed Bill of Entry.</h1> The circular clarifies the regularization of IGST refunds availed in contravention of Rule 96(10) of the CGST Rules, 2017. It addresses cases where exporters imported inputs without paying integrated taxes and compensation cess, availing benefits under specific notifications. If IGST and compensation cess are later paid with interest and the Bill of Entry is reassessed, the refund of IGST on exports is not considered a violation of Rule 96(10). The Goa GST authorities have adopted this clarification to ensure uniform implementation under the Goa Goods and Services Tax Act, 2017, as directed by the GST Policy Wing.
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