https://www.taxtmi.com/forum/issue?id=118169 Where an EPCG exemption is invoked, the exporter may export goods with payment of applicable tax and subsequently claim refund of the IGST paid; there is no statutory prohibition on exporting such goods. Accumulated input tax credit used in GSTR-3B to discharge tax liabilities remains available while export obligations under the EPCG scheme are being fulfilled, and refund procedures under the GST rules apply to IGST paid on such exports. en-us Mon, 26 Sep 2022 08:28:59 +0530 Thu, 23 Jan 2025 15:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118169 Where an EPCG exemption is invoked, the exporter may export goods with payment of applicable tax and subsequently claim refund of the IGST paid; there is no statutory prohibition on exporting such goods. Accumulated input tax credit used in GSTR-3B to discharge tax liabilities remains available while export obligations under the EPCG scheme are being fulfilled, and refund procedures under the GST rules apply to IGST paid on such exports. Discussion-Forum GST Mon, 26 Sep 2022 08:28:59 +0530 https://www.taxtmi.com/forum/issue?id=118169