Implementation of Section 16(4) of IGST Act related to restriction on export of certain goods on payment of IGST and coverage under refund mechanism- reg.

Implementation of Section 16(4) of IGST Act related to restriction on export of certain goods on payment of IGST and coverage under refund mechanism- reg. https://www.taxtmi.com/circulars?id=68056 Goods listed in the notification must be exported only under LUT and cannot be exported on payment of IGST with refund; CBIC's backend disables the IGST refund route at the shipping bill level so any shipping bill containing a restricted item will not be allowed to be filed for the IGST-paid export/refund route. en-us Mon, 05 Feb 2024 00:00:00 +0530 Mon, 13 Jan 2025 13:06:00 +0530 TaxTMI RSS Generator Implementation of Section 16(4) of IGST Act related to restriction on export of certain goods on payment of IGST and coverage under refund mechanism- reg. https://www.taxtmi.com/circulars?id=68056 Goods listed in the notification must be exported only under LUT and cannot be exported on payment of IGST with refund; CBIC's backend disables the IGST refund route at the shipping bill level so any shipping bill containing a restricted item will not be allowed to be filed for the IGST-paid export/refund route. Circulars Customs Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68056