Refund of additional IGST for post-export price revisions allowed via FORM GST RFD-01, processed by the jurisdictional GST officer. Procedure for refund of additional IGST paid on account of upward revision in export prices: exporters may file FORM GST RFD-01 electronically for refund processed by the jurisdictional GST officer under rule 89, uploading Statements 9A and 9B and documentary evidence including shipping bills, invoices and proof of payment and foreign exchange remittance; GSTN will provide validated shipping bill and customs refund data to assist verification and the proper officer will scrutinize reporting in outward supplies and GSTR-3B before issuing refund sanction and payment orders.
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.
Refund of additional IGST for post-export price revisions allowed via FORM GST RFD-01, processed by the jurisdictional GST officer.
Procedure for refund of additional IGST paid on account of upward revision in export prices: exporters may file FORM GST RFD-01 electronically for refund processed by the jurisdictional GST officer under rule 89, uploading Statements 9A and 9B and documentary evidence including shipping bills, invoices and proof of payment and foreign exchange remittance; GSTN will provide validated shipping bill and customs refund data to assist verification and the proper officer will scrutinize reporting in outward supplies and GSTR-3B before issuing refund sanction and payment orders.
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