Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
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This circular prescribes the mechanism for refund of additional Integrated Tax (IGST) paid by exporters on account of upward revision in price of exported goods subsequent to exports. Exporters can file refund application in FORM GST RFD-01 electronically on the common portal, which will be processed by the jurisdictional GST officer. Required documents include copy of shipping bill, invoices, contracts indicating price revision, proof of additional IGST payment, foreign remittance details, and chartered accountant certificate. The proper officer shall verify the revised value, foreign exchange remittance, and IGST payment before granting refund through FORM GST RFD-06. In case of downward price revision, the exporter must deposit the excess refund received along with interest. The time limit for filing refund is two years from the relevant date.
This circular prescribes the mechanism for refund of additional Integrated Tax (IGST) paid by exporters on account of upward revision in price of exported goods subsequent to exports. Exporters can file refund application in FORM GST RFD-01 electronically on the common portal, which will be processed by the jurisdictional GST officer. Required documents include copy of shipping bill, invoices, contracts indicating price revision, proof of additional IGST payment, foreign remittance details, and chartered accountant certificate. The proper officer shall verify the revised value, foreign exchange remittance, and IGST payment before granting refund through FORM GST RFD-06. In case of downward price revision, the exporter must deposit the excess refund received along with interest. The time limit for filing refund is two years from the relevant date.
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