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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 ..... 5/2017 Sub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017-reg. Attention of Importers / Exporters, Custom Brokers Trade is invited to Board's Instruction No. 15/2017 - Customs dated 09/10/2017 on the above mentioned subject whereby Board has issued guidelines for refund of IGST paid on exports of goods under Rule 96 of CGST Rules 2017. Export General ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file their GSTR-1 very carefully to ensure that all relevant details are matched. For their convenience, the details available in the Customs System have been made available for viewing in 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 the month of August 2017 and subsequent months, facility of filing G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in his registration particulars. As a practice, exporters have been declaring details of bank account to Customs for the purpose 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 sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ets validated by PFMS. Exporters are also advised not to change their bank account details frequently to avoid delay in refund payment. 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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