Subject :- Refund of IGST paid on export of goods under Rule 96 CGST Rules , 2017-Reg.

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....17 Dated: .10.2017 Subject:- Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017- Reg All the Exporters & Traders are hereby informed that the Central Board of Excise & Customs vide its Instruction No. 15/2017 dated 09.10.2017 issued vide F.No. 450/119/2017-Cus IV have issued Instruction and guideline for refund of IGST paid on export of goods under Rul....

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....rities. Export General Manifest:- 3. Filling of correct EGM is a must for treating shipping bill or bill of export as a refund claim. Concerned airlines/shipping lines/carriers shall file EGM/Export report within prescribed time. Cases which remain in EGM error due to any reason should be followed up to ensure that records are updated at the gateway port especially for ICDs....

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.... 4.2 For month of August 2017 and subsequent months, facility of filing GSTR-1 has not been made available by GSTN at present. In order to facilitate processing of refunds, GSTN is making available a separate utility for filing details in Table 6A of GSTR -1 on the GSTN web portal. Exporters are advised to submit the requisite details once GSTN develops the utility. Sc....

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....tch with those declared in the GST registration form. In order to ensure smooth processing and payment of refund of IGST paid on exported goods, it has been decided that said refund amount shall be credited to the bank account of the exporter registered with Customs even if it is different from the bank account of the applicant mentioned in his registration particulars. However, export....