IGST refund mechanism for postal exports to be enabled; exporters must submit refund details and register bank accounts. A mechanism for IGST refund on exports through foreign post offices will require exporters to submit refund details when filing the postal bill; those details will be pushed to ICES after physical export for GSTN verification and scroll preparation, with refunds processed similarly to courier/ECCS. Postal exporters must register bank accounts on ICES/ICEGATE at the master site specified in the Annexure to the 2018 Advisory.
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.
IGST refund mechanism for postal exports to be enabled; exporters must submit refund details and register bank accounts.
A mechanism for IGST refund on exports through foreign post offices will require exporters to submit refund details when filing the postal bill; those details will be pushed to ICES after physical export for GSTN verification and scroll preparation, with refunds processed similarly to courier/ECCS. Postal exporters must register bank accounts on ICES/ICEGATE at the master site specified in the Annexure to the 2018 Advisory.
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