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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Gujarat State, Ahmedabad CIRCULAR NO. 233/27/2024-GST No. GSL/GST/S.168/B.170 Subject: Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of GGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess. Sub-rule (10) of rule 96 of Gujarat Goods and Services Tax Rules,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oms 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 inputs or is now willing to pay such IGST and compensation cess, along with interest. 2. The issue has been examined and in order to clarify the issue and to ensure uniformity in the implementation of the provisions of law across the fiel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e 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 and compensation cess, it shall be deemed that benefit of the said notifications has not been availed for the purpose of sub-rule (10) of rule 96 of GGST Rules. Therefore, extension of logic given in the said Explanatio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 imported inputs are paid at a later date, along with interest, and the Bill of Entry in respect of the import of the said inputs is got reassessed through the jurisdictional Customs authorities to this effect, then the IGST, pa....