Refund of additional IGST: exporters may claim tax paid due to post-export price increases by filing prescribed refund application. Refund of additional integrated tax paid due to upward revision in export prices is claimable by filing FORM GST RFD-01 electronically within the prescribed period; claims below the minimum threshold are not payable. The application must be supported by export invoices and shipping bills, bank realisation certificates or FIRCs, supplementary invoices or debit notes, proof of payment of additional IGST and interest, an accountant's certificate linking additional foreign exchange to the price revision, and a reconciliation statement reconciling supplementary documents with remittance records. Jurisdictional GST officers will process these claims using validated shipping bill and refund data from the portal.
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: exporters may claim tax paid due to post-export price increases by filing prescribed refund application.
Refund of additional integrated tax paid due to upward revision in export prices is claimable by filing FORM GST RFD-01 electronically within the prescribed period; claims below the minimum threshold are not payable. The application must be supported by export invoices and shipping bills, bank realisation certificates or FIRCs, supplementary invoices or debit notes, proof of payment of additional IGST and interest, an accountant's certificate linking additional foreign exchange to the price revision, and a reconciliation statement reconciling supplementary documents with remittance records. Jurisdictional GST officers will process these claims using validated shipping bill and refund data from the portal.
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