Refunds of IGST paid on export of goods under Rule 96 of CGST Rules 2017

Refunds of IGST paid on export of goods under Rule 96 of CGST Rules 2017 https://www.taxtmi.com/circulars?id=58709 Refunds of integrated goods and services tax on exported goods under Rule 96 require matching of export filings and fulfillment of procedural prerequisites. Exporters must correct shipping bill references in GSTR 1, reconcile invoice numbers and IGST amounts between GSTR 1 and shipping bills, ensure online filing and matching of Export General Manifest entries, and maintain PFMS validated bank account details in Customs EDI. For subsequent months, exporters must use the zero rated supplies table in GSTR 1 to enable sanction of refunds. en-us Mon, 20 Nov 2017 00:00:00 +0530 Wed, 26 Dec 2018 16:46:00 +0530 TaxTMI RSS Generator Refunds of IGST paid on export of goods under Rule 96 of CGST Rules 2017 https://www.taxtmi.com/circulars?id=58709 Refunds of integrated goods and services tax on exported goods under Rule 96 require matching of export filings and fulfillment of procedural prerequisites. Exporters must correct shipping bill references in GSTR 1, reconcile invoice numbers and IGST amounts between GSTR 1 and shipping bills, ensure online filing and matching of Export General Manifest entries, and maintain PFMS validated bank account details in Customs EDI. For subsequent months, exporters must use the zero rated supplies table in GSTR 1 to enable sanction of refunds. Circulars Customs Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58709