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=69333 Exporters who pay additional IGST due to upward revision of export prices shall file refund applications electronically in FORM GST RFD-01 on the common portal (using the "Any other" category until a dedicated category is available). Jurisdictional GST officers will process claims per rule 89, using customs-validated shipping-bill and refund data provided by GSTN. Claimants must submit prescribed documents (invoices, shipping bills, contracts, debit/supplementary invoices, payment proof with GSTR references, FIRC, accountant certificate, Statements 9A/9B). Officers will verify GSTR-1/GSTR-3B reporting and foreign remittances before issuing sanction and payment orders. en-us Fri, 08 Nov 2024 00:00:00 +0530 Wed, 11 Mar 2026 10:49:00 +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=69333 Exporters who pay additional IGST due to upward revision of export prices shall file refund applications electronically in FORM GST RFD-01 on the common portal (using the "Any other" category until a dedicated category is available). Jurisdictional GST officers will process claims per rule 89, using customs-validated shipping-bill and refund data provided by GSTN. Claimants must submit prescribed documents (invoices, shipping bills, contracts, debit/supplementary invoices, payment proof with GSTR references, FIRC, accountant certificate, Statements 9A/9B). Officers will verify GSTR-1/GSTR-3B reporting and foreign remittances before issuing sanction and payment orders. Circulars GST - States Fri, 08 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69333