Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess https://www.taxtmi.com/circulars?id=70314 IGST refund regularisation is clarified for exporters who availed refund while importing specified inputs without payment of integrated tax and compensation cess, in contravention of rule 96(10) of the CGST Rules, 2017. State tax officers are directed to follow the referenced central GST guidelines to ensure uniform implementation. en-us Fri, 25 Oct 2024 00:00:00 +0530 Wed, 29 Jul 2026 18:45:00 +0530 TaxTMI RSS Generator Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess https://www.taxtmi.com/circulars?id=70314 IGST refund regularisation is clarified for exporters who availed refund while importing specified inputs without payment of integrated tax and compensation cess, in contravention of rule 96(10) of the CGST Rules, 2017. State tax officers are directed to follow the referenced central GST guidelines to ensure uniform implementation. Circulars GST - States Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70314