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

Refund of IGST paid on export of goods under Rules 96 of CGST Rules 2017 https://www.taxtmi.com/circulars?id=60454 A shipping bill constitutes an application for refund of IGST when a correct Export General Manifest and a valid GSTR 3 or GSTR 3B return are filed; Customs will electronically match Table 6A GSTR 1 export details with shipping bills and, upon verification, credit refunds into the bank account on record. Customs registered bank accounts will be used for payment subject to PFMS validation, proper officers will generate electronic refund scrolls for PFMS transmission, and refunds are to be withheld where jurisdictional Commissioners request withholding or where exports violate Customs Act provisions. en-us Fri, 13 Oct 2017 00:00:00 +0530 Mon, 01 Apr 2019 18:09:00 +0530 TaxTMI RSS Generator Refund of IGST paid on export of goods under Rules 96 of CGST Rules 2017 https://www.taxtmi.com/circulars?id=60454 A shipping bill constitutes an application for refund of IGST when a correct Export General Manifest and a valid GSTR 3 or GSTR 3B return are filed; Customs will electronically match Table 6A GSTR 1 export details with shipping bills and, upon verification, credit refunds into the bank account on record. Customs registered bank accounts will be used for payment subject to PFMS validation, proper officers will generate electronic refund scrolls for PFMS transmission, and refunds are to be withheld where jurisdictional Commissioners request withholding or where exports violate Customs Act provisions. Circulars Customs Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60454