https://www.taxtmi.com/forum/issue?id=113081 When export occurs with payment of IGST, the tax so paid on the export invoice is eligible for refund; when export is effected without payment of IGST, refund of accumulated input tax credit is available. IGST is to be discharged at or before issuance of the export invoice and related shipping documentation; refund claims follow the statutory refund procedure for either IGST paid or input tax credit utilisation depending on whether export was made with or without IGST payment. en-us Mon, 20 Nov 2017 19:17:47 +0530 Thu, 23 Jan 2025 15:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113081 When export occurs with payment of IGST, the tax so paid on the export invoice is eligible for refund; when export is effected without payment of IGST, refund of accumulated input tax credit is available. IGST is to be discharged at or before issuance of the export invoice and related shipping documentation; refund claims follow the statutory refund procedure for either IGST paid or input tax credit utilisation depending on whether export was made with or without IGST payment. Discussion-Forum GST Mon, 20 Nov 2017 19:17:47 +0530 https://www.taxtmi.com/forum/issue?id=113081