TaxTMI 
TaxTMI 
Subject: Clarification regarding exports under claim for drawback in GST Scenario -reg.
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....ct: Clarification regarding exports under claim for drawback in GST Scenario -reg. Attention of the Trade is invited to Board's Circular No. 32/2017- Custom issued vide F. No. 609/64/2017-DBK dated 27.07.2017. 2. As you are aware, the higher All Industry Rates (AIRs) under Duty Drawback scheme viz, rates and caps available under columns (4) and (5) of the Schedule of All Industry Rates of Du....
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....er may not be available immediately at the time of export. 4. Keeping in mind the above difficulties, the Government has amended Note and Condition 12A of Notification 131/2016-Cus (NT) dated 31.10.2016 by Notification 73/2017-Cus (N.T.) dated 26.7.2017 and dispensed with the requirement of the certificate from GST officer to claim higher rate of drawback. To facilitate exports, the higher rate....
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....s claimed, exporter has to submit the self-declaration in the format attached. This format is also being suitably included in the EDI shipping bill. In respect of exports that have already been made, exporters may submit a single declaration regarding the export products covered in past shipping bills for which let export order has been given from 1.7.2017 onwards. This shall be irrespective of an....
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....013. The said instruction is reiterated for the purpose of audit checks for above cited self-declarations. Directorate General of Audit (Central Taxes) is also being asked to have the declarations given by exporters about non-availment of ITC/refund etc. in respect of exports under drawback verified at the time of audit of these units/exporters. These checks will thus ensure that there is no doubl....