Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017

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..... ect:- Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017- Reg. Attention of exporter/Customs Broker/Shipping lines/Shipping Agents is invited to the Board's Circular No. 42/2017-Customs dated 07.11.2017 issued vide F.No. 450/119/2017-cus IV(Pt-l) wherein guidelines have been issued for cases of IGST refunds that has not been disbursed due to errors in the E .....

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..... ii) Invoice number and IGST paid amount mis-match:- Analysis of data revealed that exporters have quoted different invoice numbers for GST and Customs purposes. Also, IGST paid amount indicated in GSTR 1 is not tallying with IGST paid amount indicated in shipping bill. AS the same transaction is being reported under GST Act and under Customs Act, the exporters may take care to e .....

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..... EGM at Gate way Port online. iv) Wrong Bank Account given to Customs In some cases, bank account details available with Customs have been invalidated by Public Financial Management System (PFMS). Exporters are advised that if the account has not been validated by PFMS, they must get their details corrected in the EDI System. Exporters are also advised not to change .....

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..... o merchant exporters and Notification No. 41/2017-lntegarated Tax (Rate), Notification No. 40/2017-CGST (Rate) and Notification No. 40/2017-UT CST (Rate), all dated 23.10.2017 have been issued to that effect. The said benefit is subject to the conditions mentioned in aforementioned notifications. The merchant exporters are advised to take following precautions to avail the benefit of the scheme; .....

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..... tioned notification concerning supply to registered recipient at concessional GST, registered principal place of business of registered additional place of business shall be deemed to be a registered warehouse' iv) Registered recipents (merchant exporters) may, if required, exclude commercially sensitive information while providing copies of Shipping Bills to registered supplier .....

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