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=71190 Regularization of IGST refunds claimed contrary to rule 96(10) concerns exporters who imported specified inputs without payment of integrated tax and compensation cess. The Central clarification applies mutatis mutandis under the Delhi GST framework to promote a uniform approach to regularization of the affected refunds. en-us Fri, 04 Oct 2024 00:00:00 +0530 Tue, 08 Sep 2026 10:46:54 +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=71190 Regularization of IGST refunds claimed contrary to rule 96(10) concerns exporters who imported specified inputs without payment of integrated tax and compensation cess. The Central clarification applies mutatis mutandis under the Delhi GST framework to promote a uniform approach to regularization of the affected refunds. Circulars GST - States Fri, 04 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71190