https://www.taxtmi.com/circulars?id=70404 A uniform refund mechanism is prescribed for additional Integrated Tax (IGST) paid on account of upward revision in the price of goods after export. The exporter may file a refund application electronically in FORM GST RFD-01 on the common portal, to be processed by the jurisdictional GST officer under rule 89, with supporting statements and documents evidencing the export, the revised price, payment of additional IGST and interest, and receipt of additional foreign exchange remittance. The refund is subject to the statutory minimum threshold and the prescribed time limit, and the proper officer must verify the relevant returns, remittance and revised value before sanctioning refund. en-us Mon, 09 Feb 2026 00:00:00 +0530 Mon, 06 Jul 2026 18:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70404 A uniform refund mechanism is prescribed for additional Integrated Tax (IGST) paid on account of upward revision in the price of goods after export. The exporter may file a refund application electronically in FORM GST RFD-01 on the common portal, to be processed by the jurisdictional GST officer under rule 89, with supporting statements and documents evidencing the export, the revised price, payment of additional IGST and interest, and receipt of additional foreign exchange remittance. The refund is subject to the statutory minimum threshold and the prescribed time limit, and the proper officer must verify the relevant returns, remittance and revised value before sanctioning refund. Circulars GST - States Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70404