9911796707
TMI BlogClarification 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 ..... ts under claim for drawback in the GST scenario. Attention of the trade and the general public is invited that the Board has issued a clarificatory Circular bearing no. 32/2017-Customs dated 27.07.2017 vide F. No. 609/64/2017-DBK regarding exports under claim for drawback in the GST scenario. 2. The same is hereby reproduced for the knowledge and necessary action of all concerned. (I) As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of factors such as absence of clarity about jurisdictional GST officer, time lag 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. (III) Keeping in mind the above difficulties, the Government has amended Note and Condition 12A of Notification 131/2016-Cus (N.T.) dated 31.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .7.2017 itself. Thus, exports which have been made from 1.7.2017 onwards shall be governed 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t checks, the need for regular sample checking of the veracity of declarations accepted for 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 declarati ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
