https://www.taxtmi.com/circulars?id=71253 Additional IGST refund claims arising from an upward revision of export-goods prices may be filed electronically in FORM GST RFD-01 and are processed by the jurisdictional GST officer. Eligibility depends on documentary establishment of the price revision, payment of additional IGST and applicable interest, and receipt of corresponding additional foreign-exchange remittance. The officer must verify GSTR-1 reporting, GSTR-3B payment, revised export value, and foreign-exchange remittances. Claims below the prescribed minimum are not payable, and filing is subject to the applicable two-year limitation period. en-us Tue, 31 Dec 2024 00:00:00 +0530 Thu, 10 Sep 2026 16:22:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71253 Additional IGST refund claims arising from an upward revision of export-goods prices may be filed electronically in FORM GST RFD-01 and are processed by the jurisdictional GST officer. Eligibility depends on documentary establishment of the price revision, payment of additional IGST and applicable interest, and receipt of corresponding additional foreign-exchange remittance. The officer must verify GSTR-1 reporting, GSTR-3B payment, revised export value, and foreign-exchange remittances. Claims below the prescribed minimum are not payable, and filing is subject to the applicable two-year limitation period. Circulars GST - States Tue, 31 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71253