https://www.taxtmi.com/circulars?id=68967 Restriction under Section 16(4) of the IGST Act prohibits export of the goods listed in Notification No. 01/2023 on payment of IGST; such goods must be exported under LUT. Automated system controls at the shipping-bill level block filing or amendment and prevent IGST-refund claims where any invoice in a shipping bill includes a notified restricted item, including exports by post or courier. en-us Thu, 05 Oct 2023 00:00:00 +0530 Fri, 07 Nov 2025 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68967 Restriction under Section 16(4) of the IGST Act prohibits export of the goods listed in Notification No. 01/2023 on payment of IGST; such goods must be exported under LUT. Automated system controls at the shipping-bill level block filing or amendment and prevent IGST-refund claims where any invoice in a shipping bill includes a notified restricted item, including exports by post or courier. Circulars Customs Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68967