Clarification on Regularization of IGST Refund Availed in Contravention of Rule 96(10) of UPGST Rules, 2017 for Exporters Importing Inputs Without Payment of IGST and Compensation Cess

Clarification on Regularization of IGST Refund Availed in Contravention of Rule 96(10) of UPGST Rules, 2017 for Exporters Importing Inputs Without Payment of IGST and Compensation Cess https://www.taxtmi.com/circulars?id=69351 Where inputs were initially imported without payment of integrated tax and compensation cess under specified customs notifications but the registered person subsequently pays IGST and compensation cess with interest and obtains reassessment of the Bill of Entry by Customs, the IGST refunded on exports to that exporter shall not be considered to contravene sub rule (10) of rule 96. en-us Fri, 27 Sep 2024 00:00:00 +0530 Wed, 11 Mar 2026 16:50:00 +0530 TaxTMI RSS Generator Clarification on Regularization of IGST Refund Availed in Contravention of Rule 96(10) of UPGST Rules, 2017 for Exporters Importing Inputs Without Payment of IGST and Compensation Cess https://www.taxtmi.com/circulars?id=69351 Where inputs were initially imported without payment of integrated tax and compensation cess under specified customs notifications but the registered person subsequently pays IGST and compensation cess with interest and obtains reassessment of the Bill of Entry by Customs, the IGST refunded on exports to that exporter shall not be considered to contravene sub rule (10) of rule 96. Circulars GST - States Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69351