https://www.taxtmi.com/circulars?id=61399 Exports are zero rated under IGST, allowing exporters to supply under bond/Letter of Undertaking to claim refund of unutilised input tax credit or to pay IGST and claim refund of tax paid; refund filing is electronic via the common portal after export manifest delivery, and shipping bills with GST invoices serve as deemed refund applications when returns are filed. Self-sealing of containers at approved premises replaces routine customs sealing subject to prior notification, premises inspection, nationwide permission, use of tamper-evident electronic seals declared in the shipping bill, and continued risk-based examination at ports; the new procedures take effect 01.09.2017. en-us Wed, 05 Jul 2017 00:00:00 +0530 Fri, 07 Jun 2019 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61399 Exports are zero rated under IGST, allowing exporters to supply under bond/Letter of Undertaking to claim refund of unutilised input tax credit or to pay IGST and claim refund of tax paid; refund filing is electronic via the common portal after export manifest delivery, and shipping bills with GST invoices serve as deemed refund applications when returns are filed. Self-sealing of containers at approved premises replaces routine customs sealing subject to prior notification, premises inspection, nationwide permission, use of tamper-evident electronic seals declared in the shipping bill, and continued risk-based examination at ports; the new procedures take effect 01.09.2017. Circulars Central Excise Wed, 05 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61399