Refund mechanism for additional IGST enables exporters to claim post-export price revision tax recovery via GST RFD-01 portal. A mechanism is prescribed for claim and processing of refund of additional IGST paid where export prices are revised upward after shipment. Exporters must file Form GST RFD-01 on the common portal (use 'Any other' category with specified remarks until a separate category is available). Jurisdictional GST officers will process claims using submitted documentary proof-including shipping bills, invoices, debit notes, proof of IGST payment and FIRCs-and GSTN-provided validated shipping-bill and IGST details. Proper officers will verify GSTR-1/GSTR-3B reporting, scrutinize eligibility, and issue sanction and payment orders where appropriate.
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Provisions expressly mentioned in the judgment/order text.
Refund mechanism for additional IGST enables exporters to claim post-export price revision tax recovery via GST RFD-01 portal.
A mechanism is prescribed for claim and processing of refund of additional IGST paid where export prices are revised upward after shipment. Exporters must file Form GST RFD-01 on the common portal (use "Any other" category with specified remarks until a separate category is available). Jurisdictional GST officers will process claims using submitted documentary proof-including shipping bills, invoices, debit notes, proof of IGST payment and FIRCs-and GSTN-provided validated shipping-bill and IGST details. Proper officers will verify GSTR-1/GSTR-3B reporting, scrutinize eligibility, and issue sanction and payment orders where appropriate.
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