Rule 96 Changes: New Sub-Rules Introduced to Address Mismatch in GSTR-3B and Shipping Bills for Tax Refunds.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund - mismatch in case of GSTR-3B and shipping Bill - Prior verification of credentials of the exporter - Provision and manner of withholding of refund - Refund of integrated tax paid on goods or services exported out of India - Sub-Rules (1) and (2) amended - Sub-Rules (5), (6) and (7) omitted - New Sub-Rules (5A), (5B) and (5C) inserted - Rule 96 of the Central Goods and Services Tax Rules, 2017....