Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Circular prescribes mechanism for refund of additional IGST paid on upward revision in price of exported goods subsequent to exports. Exporter to file refund claim in FORM GST RFD-01 electronically on common portal under "Any other" category until separate category developed. Claim processed by jurisdictional GST officer based on documents establishing admissibility. Details of shipping bills, IGST amount, refund sanctioned by customs to be provided to GST officers. Minimum refund amount Rs. 1000. Time limit 2 years from relevant date. Required documents listed. Proper officer to verify GSTR-1, GSTR-3B, foreign remittances. Refund sanctioned in FORM GST RFD-06 with detailed speaking order. For downward revision, exporter to deposit excess refund received with interest.
Circular prescribes mechanism for refund of additional IGST paid on upward revision in price of exported goods subsequent to exports. Exporter to file refund claim in FORM GST RFD-01 electronically on common portal under "Any other" category until separate category developed. Claim processed by jurisdictional GST officer based on documents establishing admissibility. Details of shipping bills, IGST amount, refund sanctioned by customs to be provided to GST officers. Minimum refund amount Rs. 1000. Time limit 2 years from relevant date. Required documents listed. Proper officer to verify GSTR-1, GSTR-3B, foreign remittances. Refund sanctioned in FORM GST RFD-06 with detailed speaking order. For downward revision, exporter to deposit excess refund received with interest.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4893 
