IGST refunds- mechanism to verify the IGST payments for goods exported out of India in certain cases

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... T payments for goods exported out of India in certain cases Kind attention of all importers/exporters and members of Trade is invited to Board's Circular 25/2019 cit. 27.08.2019, on the above subject. 2. Central Board of Indirect Taxes and Customs earlier issued Circular 12/2018-Customs dated 29.05.2018 wherein an interim solution was provided to tide over the difficulty faced by exporters .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... even subsequent to the period covered in the said circular. In order to overcame the problems faced by the exporters, CBIC in consultation with the GST Law Committee, has decided that the solution provided circular 12/2018-Cnstoms would be applicable mutatis mutandis for the Shipping Bills filed during FY April 2018 to March 2019 also. 4 Therefore, in respect of guidelines provided in Para3A and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X