Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of APGST Rules, 2017 in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess

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....9(31)/440/2024-COMM GOVERNMENT OF ANDHRA PRADESH COMMERCIAL TAXES DEPARTMENT PROCEEDINGS OF THE CHIEF COMMISSIONER OF STATE TAX ANDHRA PRADESH::GUNTUR PRESENT: SRI MUKESH KUMAR MEENA, I.A.S., CCST's Circular No.27/12039(31)/440/2024-COMM, Dt.19/09/2024 Sub: APGST Act, 2017 - Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of....

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....pecified in the said sub-rule, have been availed on inputs/raw materials imported or procured domestically. In this regard, references have been received from the field formations and trade/ industry wherein clarification has been sought on whether refund of integrated tax paid on exports of goods by a registered person can be regularized in a case where the registered person had initially importe....

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.... 2.1 Vide G.O.Ms.No. 143, Revenue (CT-II) Department, dated 15.05.2020, an Explanation was inserted in sub-rule (10) of rule 96 of APGST Rules retrospectively with effect from 23.10.2017, which reads as follows: "Explanation. - For the purpose of this sub-rule, the benefit of the notifications mentioned therein shall not be considered to have been availed only where the registered perso....

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....at a later date, along with interest, then in such cases, it can be considered that the benefits of notifications mentioned in clause (b) of sub-rule (10) of rule 96 of APGST Rules have not been availed for the purpose of said sub-rule. Accordingly, refund of IGST claimed on exports made with payment of Integrated tax in such cases may not be considered to be in contravention of provisions of sub-....