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=59952 Refunds of IGST on exported goods under Rule 96 depend on reconciled customs and GST filings and validated beneficiary accounts. Identified barriers for July exports include incorrect shipping bill numbers in GSTR 1, invoice/IGST mismatches between GSTR 1 and shipping bills, missing or improperly filed EGMs, and bank accounts rejected by PFMS. Remedies require amending GSTR 1 (Table 9A for July amendments), filing Table 6A for August zero rated supplies, ensuring Gateway/supplementary EGM are filed online by shipping lines, and correcting bank details in the EDI system to obtain PFMS validation. en-us Thu, 09 Nov 2017 00:00:00 +0530 Sat, 02 Mar 2019 11:04:00 +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=59952 Refunds of IGST on exported goods under Rule 96 depend on reconciled customs and GST filings and validated beneficiary accounts. Identified barriers for July exports include incorrect shipping bill numbers in GSTR 1, invoice/IGST mismatches between GSTR 1 and shipping bills, missing or improperly filed EGMs, and bank accounts rejected by PFMS. Remedies require amending GSTR 1 (Table 9A for July amendments), filing Table 6A for August zero rated supplies, ensuring Gateway/supplementary EGM are filed online by shipping lines, and correcting bank details in the EDI system to obtain PFMS validation. Circulars Customs Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59952