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TMI BlogRefund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... All the Exporters & Traders are hereby informed that the Central Board of Excise & Customs vide its Instruction No. 15/2017 dated 09.10.2017 issued vide F.NO. 450/119/2017-cus IV have issued Instruction and guideline for refund of IGST paid on export of goods under Rule 96 of the CGST Rules, 2017. 2. Rule 96 of the CGST Rules 2017 deals with refund of Integrated Tax paid on goods exported out of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall file EGM/Export report within prescribed time. Cases which remain in EGM error due to any reason should be followed up to ensure that records are updated at the gateway port especially for ICDs. Exporters are advised that they should follow up with their carriers to ensure that correct EGM/export reports are filed in a timely manner. Details of export supplies in Table 6A of GSTR-1:- 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of GSTR-1 on the GSTN web portal. Exporters are advised to submit the requisite details once GSTN develops the utility. valid return in Form GSTR-3 or Form GSTR-3B 5. Filling of valid return in GSTR-3 or GSTR-3B is another pre-condition for considering shipping bill/Bill of export as claim of refund. Thus, exporters are advised that they must file these returns expeditiously without waiting fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n particulars. However, exporters are advised that either change the bank account declared to Customs to align it with their GST registration particulars or add the account declared with Customs in their GST registration details. 6.1 Further, as the refund payments are being routed through the Public Financial Management System (PFMS) portal, the bank account needs to be verified and validated b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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