TaxTMI 
TaxTMI 
TaxTMI 
Refund of IGST paid on export of good under Rule 96 of CGST Rules
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....Rules-reg. Kind attention of the Exporters, Custom House Brokers, all Shipping Lines , CONCOR and all Members of Trade is invited to the process of Refund of IGST paid on export of goods under Rule 96 of CGST Rules. 2. It may be noted that Rule 96 of CGST Rules 2017 provides that the Shipping Bill filed by an exporter will be deemed to be an application / claim for refund of the Integrated Goods....
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....ense necessity to file correct EGM. All The Shipping lines should ensure that the EGM shall be filed within prescribed time, EGM errors due to any reason should be followed up to ensure that the records are updated at the Gateway Port. 4.1 Exporters are also advised that they should follow up with their Shipping Lines to ensure that correct EGM are filed in timely manner, 5. Details of Export S....
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....in GSTN. In order to facilitate processing of Refunds, GSTN is making available a separate utility for filing details in Table 6A of GSTR-I on the GSTN Web Portal. Here, Exporters are advised to submit the requisite details once GSTN develops the utility and that will be intimated accordingly. 6. Valid Return in Form GSTR-3 It may be noted that filing of valid Return in GSTR-3 is another pre-con....
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....ration particulars, the Exporters, however, 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 Customs in their GST registration details. 7.1 It is pertinent to mention that since the Refund payments are routed through PFMS Portal, the Bank Account details need to be verified and validated by PFMS.....