Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exports https://www.taxtmi.com/circulars?id=67943 A mechanism is prescribed for claim and processing of refund of additional IGST paid where export prices are revised upward after shipment. Exporters must file Form GST RFD-01 on the common portal (use "Any other" category with specified remarks until a separate category is available). Jurisdictional GST officers will process claims using submitted documentary proof-including shipping bills, invoices, debit notes, proof of IGST payment and FIRCs-and GSTN-provided validated shipping-bill and IGST details. Proper officers will verify GSTR-1/GSTR-3B reporting, scrutinize eligibility, and issue sanction and payment orders where appropriate. en-us Tue, 06 Aug 2024 00:00:00 +0530 Thu, 28 Nov 2024 18:28:00 +0530 TaxTMI RSS Generator Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exports https://www.taxtmi.com/circulars?id=67943 A mechanism is prescribed for claim and processing of refund of additional IGST paid where export prices are revised upward after shipment. Exporters must file Form GST RFD-01 on the common portal (use "Any other" category with specified remarks until a separate category is available). Jurisdictional GST officers will process claims using submitted documentary proof-including shipping bills, invoices, debit notes, proof of IGST payment and FIRCs-and GSTN-provided validated shipping-bill and IGST details. Proper officers will verify GSTR-1/GSTR-3B reporting, scrutinize eligibility, and issue sanction and payment orders where appropriate. Circulars GST - States Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67943