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TMI BlogCustoms - Clarification regarding exports under claim for drawback in the GST scenarioX X X X Extracts X X X X X X X X Extracts X X X X ..... o. 24/2017 Sub: Customs - Clarification regarding exports under claim for drawback in the GST scenario. reg. Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular No. 32/2017-Customs dated 27.07.2017 on the above subject matter. 2. As you are aware, the higher All Industry Rates (AIRS) under Duty Draw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... between exports and the requisite returns to be filed under GST laws, etc., the said certificate from GST officer may not be available immediately at the time of export. 4. Keeping in mind the above difficulties, the Government has amended Note and Condition 12A of Notification 131/2016-cus (N.T.) dated 31.10.2016 by Notification 73/2017-cus (N.T.) dated 26.7.2017 and dispensed with the requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the revised Note and Condition 12A. For all exports made w.e.f 1.7.2017 for which higher rate of drawback is claimed, exporter has to submit the self-declaration in the format attached. This format is also being suitably included in the EDI shipping bill. In respect of exports that have already been made, exporters may submit a single declaration regarding the export products covered in past ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disbursing AIR drawback claims has been highlighted in Board's instruction F. No. 603/01/2011-DBK dated 11.10.2013. The said instruction is reiterated for the purpose of audit checks for above cited self-declarations. Directorate General of Audit (Central Taxes) is also being asked to have the declarations given by exporters about non-availment of ITC/refund etc. in respect of exports under dr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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