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TMI BlogClarification regarding exports under claim for drawback in GST ScenarioX X X X Extracts X X X X X X X X Extracts X X X X ..... GST Scenario -reg. Attention of the Trade is invited to Board's Circular No. 32/2017- Customs issued vide F. No. 609/64/2017-DBK dated 27.07.2017. 2. As you are aware, the higher All Industry Rates (AIRS) under Duty Drawback scheme viz. rates and caps available under columns (4) and (5) of the Schedule of All Industry Rates of Duty Drawback have been continued for a transition period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 requirement of the certificate from GST officer to claim higher rate of drawback. To facilitate exports, the higher rate of drawback can be claimed on the basis Of self-declar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 shipping bills for which let export order has been given from 1.7.2017 onwards. This shall be irrespective of any certificate or declaration, if any, given earlier. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 drawback verified at the time of audit of these units/ exporters. These checks will thus ensure that there is no double neutralisation of taxes by simultaneous availment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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