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=60235 Refunds of IGST under Rule 96 require precise alignment of GST returns and Customs records: amend GSTR 1 to correct shipping bill numbers, reconcile invoice numbers and IGST amounts between GSTR 1 and shipping bills, ensure Gateway EGM is filed online (including supplementary EGMs where required) to satisfy the exported out of India condition, and validate bank account details in ICES to enable PFMS payment. Exporters must declare zero rated supplies in Table 6A for refund sanction and follow specified documentation steps for merchant exporter concessional supplies. en-us Wed, 08 Nov 2017 00:00:00 +0530 Mon, 18 Mar 2019 17:26:00 +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=60235 Refunds of IGST under Rule 96 require precise alignment of GST returns and Customs records: amend GSTR 1 to correct shipping bill numbers, reconcile invoice numbers and IGST amounts between GSTR 1 and shipping bills, ensure Gateway EGM is filed online (including supplementary EGMs where required) to satisfy the exported out of India condition, and validate bank account details in ICES to enable PFMS payment. Exporters must declare zero rated supplies in Table 6A for refund sanction and follow specified documentation steps for merchant exporter concessional supplies. Circulars Customs Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60235