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TMI BlogSub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017-reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 96 of CGST Rules 2017-reg. Attention of Importers /Exporters, Custom Brokers & Trade isinvited to Board's Instruction No.15/2017 - Customs dated 09/10/2017 on the above mentioned subject whereby Boardhas issued guidelines for refund of IGSTpaid on exports of goods under Rule 96 of CGST Rules 2017. Export General Manifest 2. Filing of correct EGM is a must for treating shipping bill or bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venience, the details available in the Customs System have been made available for viewingin their ICEGATE login. 3.1 Exporters who have not filed their GSTR-1 for the month of July 2017 are advised to do so immediately. 3.2 For month of August 2017 and subsequent months, facility of filing GSTR-1 has not been made available by GSTN at present. In order to facilitate processing of refunds, GSTN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose of drawback etc. There is a possibility that bank account details available with Customs do not match with those declared in the GST registration form. In order to ensure smooth processing and payment of refund of IGST paid on exported goods, it has been decided that said refund amount shall be credited to the bank account of the exporter registered with Customs even if it is different from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. Exports in violation of the provisions of the Customs act, 1962 6. In case where proper officer determines that the goods were exported in violation of the provisions of the Customs Act, 1962, IGST refund has to be withheld in terms sub rule 94(4)(b) of aforesaid Rule 96. 7. Guidelines and procedures for filing and processing of refunds of IGST paid on export goods for exports made under m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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