GST - Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017 - Customs Circular No.42/2017 dated 07.11.2017

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.... No. 44/2017 Sub : GST - Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017 - Customs Circular No.42/2017 dated 07.11.2017 Reg. The Central Board of Excise & Customs (CBEC) has issued Customs Circular No.42/2017-Customs dated 07.11.2017, wherein, the analysis and decisions taken to address errors in EGM/ GSTR-I/ Shipping Bill due to which refund of IGST paid on export o....

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....filled. Further, in case of many ICDs, shipping bills have been filed manually. Hence, all shipping lines operating in ICDs/ Gateway Ports should file EGM online. Instructions have already been issued to ensure that shipping lines file supplementary EGM online for the consignments exported in July 2017 by 31.10.2017. In case where supplementary EGM have been filed successfully refunds are alrea....

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....inst exports made in August 2017. Further, option has been provided to view the shipping bill data online on ICEGATE website to ensure filing of Table 6A without error. f Precautions to be taken by Merchant- Exporters The precautions to be taken by the Merchant Exporters to avail benefit of concessional GST * stipulated for supplies received by them have been specified. *Refer PCCO, Ch....