Refund - mismatch in case of GSTR-3B and shipping Bill - Prior verification of credentials of the...

Refund - mismatch in case of GSTR-3B and shipping Bill - Prior verification of credentials of the exporter - Provision and manner of withholding of refund - Refund of integrated tax paid on goods or services exported out of India - Sub-Rules (1) and (2) amended - Sub-Rules (5), (6) and (7) omitted - New Sub-Rules (5A), (5B) and (5C) inserted - Rule 96 of the Central Goods and Services Tax Rules, 2017 .....

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