TaxTMI 
TaxTMI 
Clarification on Regularization of IGST Refund Availed in Contravention of Rule 96(10) of UPGST Rules, 2017 for Exporters Importing Inputs Without Payment of IGST and Compensation Cess
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.... (GST Section) Letter No. GST/2024-25/95/State Tax Lucknow: Dated: 27, September, 2024 To, All Zonal Additional Commissioner Grade -1, Additional Commissioner Grade -2 (S.I.B.) Joint Commissioner (Executive/Corporate Circle/S.I.B) State Tax, Uttar Pradesh. Subject: Clarification regarding regularization of refund of IGST availed in contravention of ....
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....n a case where the registered person had initially imported inputs without payment of integrated tax and compensation cess, by availing the benefits under Notification No. 78/2017-Customs dated 13.10.2017 or Notification No. 79/2017-Customs dated 13.10.2017, but subsequently, at a later date, the said person has either paid the IGST and compensation cess, along with interest, on such imported inpu....
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....here the registered person has paid Integrated Goods and Services Tax and Compensation Cess on inputs and has availed exemption of only Basic Customs Duty (BCD) under the said notifications." 2.2 A bare perusal of the said Explanation, which was inserted with retrospective effect, reveals that in cases where the benefits of these exemption notifications have not been availed in respect of IGST ....
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....ion of provisions of sub-rule (10) of rule 96 of UPGST Rules. 2.3. In view of the above, it is clarified that where the inputs were initially imported without payment of integrated tax and compensation cess by availing benefits under Notification No. 78/2017-Customs dated 13.10.2017 or Notification No. 79/2017-Customs dated 13.10.2017, but subsequently, IGST and compensation cess on such import....