Refund of additional IGST on export price revision must follow prescribed GST portal filing, documentation, and officer verification. Refund of additional Integrated Tax paid on account of upward revision in the price of export goods subsequent to export is to be claimed electronically in FORM GST RFD-01 and processed by the jurisdictional GST officer under rule 89 of the GST Rules. Until a separate refund category is available, the claim may be filed under 'Any other' with the prescribed remark, together with statements 9A and 9B and supporting documents showing the revised price, payment of additional IGST and interest, and receipt of additional foreign exchange remittance.
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Refund of additional IGST on export price revision must follow prescribed GST portal filing, documentation, and officer verification.
Refund of additional Integrated Tax paid on account of upward revision in the price of export goods subsequent to export is to be claimed electronically in FORM GST RFD-01 and processed by the jurisdictional GST officer under rule 89 of the GST Rules. Until a separate refund category is available, the claim may be filed under "Any other" with the prescribed remark, together with statements 9A and 9B and supporting documents showing the revised price, payment of additional IGST and interest, and receipt of additional foreign exchange remittance.
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