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

Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017 https://www.taxtmi.com/circulars?id=59508 Under Rule 96, a shipping bill is deemed an application for refund of integrated tax once a correct Export General Manifest and a valid GSTR-3 or GSTR-3B return are filed; Customs will match shipping bill data with Table 6A of GSTR-1 and electronically credit the refund to the bank account on record, subject to PFMS validation, while refunds are to be withheld for exports in violation of Customs law. en-us Sun, 01 Oct 2017 00:00:00 +0530 Fri, 08 Feb 2019 16:49:00 +0530 TaxTMI RSS Generator Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017 https://www.taxtmi.com/circulars?id=59508 Under Rule 96, a shipping bill is deemed an application for refund of integrated tax once a correct Export General Manifest and a valid GSTR-3 or GSTR-3B return are filed; Customs will match shipping bill data with Table 6A of GSTR-1 and electronically credit the refund to the bank account on record, subject to PFMS validation, while refunds are to be withheld for exports in violation of Customs law. Circulars Customs Sun, 01 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59508