https://www.taxtmi.com/forum/issue?id=119010 Incorrect IGST declaration on export invoices led to a refund at the lower rate while the AO seeks the differential tax. The primary legal positions are that the error is a procedural lapse attracting penalty (with possible administrative waiver) rather than a fresh tax demand, and practical remedies include remitting the differential tax with interest and filing for refund via the prescribed refund procedure (manual application under refund rules or Form RFD-01), or pursuing representations to the Commissioner and litigation if required. en-us Tue, 27 Feb 2024 13:18:54 +0530 Fri, 24 Jan 2025 10:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119010 Incorrect IGST declaration on export invoices led to a refund at the lower rate while the AO seeks the differential tax. The primary legal positions are that the error is a procedural lapse attracting penalty (with possible administrative waiver) rather than a fresh tax demand, and practical remedies include remitting the differential tax with interest and filing for refund via the prescribed refund procedure (manual application under refund rules or Form RFD-01), or pursuing representations to the Commissioner and litigation if required. Discussion-Forum GST Tue, 27 Feb 2024 13:18:54 +0530 https://www.taxtmi.com/forum/issue?id=119010