https://www.taxtmi.com/circulars?id=67662 Refunds of additional IGST paid due to upward post-export price revisions are claimable by exporters via FORM GST RFD-01 filed electronically; jurisdictional GST officers will process such claims under rule 89 using GSTN-provided shipping bill and IGST data. Claims require specified documentary proof-shipping bills, original and revised invoices or debit notes, contract evidence, proof of additional IGST and interest payment, foreign exchange remittance (FIRC) and a practising accountant's certificate-and the officer must verify reporting in FORM GSTR-1 and FORM GSTR-3B before issuing a speaking sanction and payment order. en-us Thu, 11 Jul 2024 00:00:00 +0530 Fri, 12 Jul 2024 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67662 Refunds of additional IGST paid due to upward post-export price revisions are claimable by exporters via FORM GST RFD-01 filed electronically; jurisdictional GST officers will process such claims under rule 89 using GSTN-provided shipping bill and IGST data. Claims require specified documentary proof-shipping bills, original and revised invoices or debit notes, contract evidence, proof of additional IGST and interest payment, foreign exchange remittance (FIRC) and a practising accountant's certificate-and the officer must verify reporting in FORM GSTR-1 and FORM GSTR-3B before issuing a speaking sanction and payment order. Circulars GST Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67662