TaxTMI 
TaxTMI 
TaxTMI 
Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017
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....17. Attention of the trade is invited to board's instruction no. 15/2017-Customs issued vide F. No. 450/119/2017-Cus IV dated 9th October 2017. As you are aware, Rule 96 of the CGST Rules 2017 deals with refund of Integrated Tax paid on goods exported out of India. It provides that the shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on th....
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.... and Controller General of Accounts (PFMS). In order to ensure that refunds start smoothly, following guidelines are issued for the field formations- Export General Manifest 3. Filing of correct EGM is a must for treating shipping bill or bill of export as a refund claim. Cases which remain in EGM error due to any reason should be followed up to ensure that records are updated at the gateway por....
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....t 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. Valid return in Form GSTR-3 or Form GSTR-3B 5. Filing ....
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....s, 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, exporters are advised to either change the bank account declared to Customs to align it with their GST registration particulars or add the account declared with....