https://www.taxtmi.com/circulars?id=60447 The requirement for a GST officer certificate for claiming higher AIR drawback has been dispensed with and replaced by an exporter self-declaration under revised Note and Condition 12A; the self-declaration format will be included in the EDI shipping bill, applies retrospectively to exports governed from the transition commencement, and exporters may submit single declarations for past shipping bills. Goods cleared before the transition date but without a prior let export order remain outside GST and continue to follow the earlier declaration/certificate requirement. Customs will conduct audit verification to prevent double neutralisation and expedite pending drawback claims. en-us Thu, 10 Aug 2017 00:00:00 +0530 Mon, 01 Apr 2019 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60447 The requirement for a GST officer certificate for claiming higher AIR drawback has been dispensed with and replaced by an exporter self-declaration under revised Note and Condition 12A; the self-declaration format will be included in the EDI shipping bill, applies retrospectively to exports governed from the transition commencement, and exporters may submit single declarations for past shipping bills. Goods cleared before the transition date but without a prior let export order remain outside GST and continue to follow the earlier declaration/certificate requirement. Customs will conduct audit verification to prevent double neutralisation and expedite pending drawback claims. Circulars Customs Thu, 10 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60447