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=59826 Refunds of IGST on exports under Rule 96 require timely and correct filing of the Export General Manifest and accurate Table 6A entries in GSTR 1 to match customs shipping bill data, together with filing a valid return in Form GSTR 3 or GSTR 3B. Refunds will be credited to the bank account registered with Customs (even if different from the GST registration account) and require PFMS validation; exporters should align bank details between Customs and GST and avoid frequent changes. Refunds are liable to be withheld where exports contravene the Customs Act, 1962. en-us Thu, 19 Oct 2017 00:00:00 +0530 Sat, 23 Feb 2019 13:51:00 +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=59826 Refunds of IGST on exports under Rule 96 require timely and correct filing of the Export General Manifest and accurate Table 6A entries in GSTR 1 to match customs shipping bill data, together with filing a valid return in Form GSTR 3 or GSTR 3B. Refunds will be credited to the bank account registered with Customs (even if different from the GST registration account) and require PFMS validation; exporters should align bank details between Customs and GST and avoid frequent changes. Refunds are liable to be withheld where exports contravene the Customs Act, 1962. Circulars Customs Thu, 19 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59826