Streamlined IGST Refund Process for Exporters: Shipping Bill Now Serves as Automatic Refund Application for Exported Goods.

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Full Text of the Document

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....Refund of IGST paid on exports and Export under Bond scheme - refund of unutilised input tax credit (ITC) or IGST paid - For the option (b), the shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India....