TMI BlogRefund of IGST paid on export of goods under Rule 96 of CGST RulesX X X X Extracts X X X X X X X X Extracts X X X X ..... n export of goods under Rule 96 of CGST Rules - regarding Kind attention of the Exporters, Custom House Brokers, all Airlines/Carriers and all Members of Trade is invited to the process of Refund of IGST paid on export of goods under Rule 96 of CGST Rules. 2.0 It may be noted that Rule 96 of CGST Rules 2017 provides that the Shipping Bill filed by an exporter will be deemed to be an Applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, it becomes immense necessity to file correct All the Airlines/Shipping Lines/ Carriers should ensure that the EGM shall be filed within time. EGM errors due to any reason should be followed up to ensure that the records are updated at the Gateway Port. 4.1 Exporters are also advised that they should follow up with their Carriers/Airlines to ensure that correct EGM are filed in timely manner, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and subsequent month is not available in GSTN. In order to facilitate processing of Refunds, GSTN is making available a separate utility for filing details in Table 6A of GSTR-1 on the GSTN Web Portal. Here, Exporters are advised to submit the requisite details once GSTN develops the utility and that will be intimated accordingly. 6.0 valid Return in Form GSTR-3 It may be noted that fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in his registration particulars, the Exporters, however, are advised to 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. 7.1 It is pertinent to mention that since the Refund payments are routed through PFMS Portal, the Bank Account details need to be verified and va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ack), Air Cargo Complex, Sahar, Mumbai. 10.0 This issues with the approval of the Commissioner of Cu toms (Export), ACC, Mumbai Zone-III. (Dr. Raju Sakthivel) Addl. Commissioner Of Customs ACC, Sahar, Mumbai. 99 - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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