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TMI BlogThis circular clarifies the regularization of refund of IGST availed in contravention of rule 96(10) of...This circular clarifies the regularization of refund of IGST availed in contravention of rule 96(10) of Assam GST Rules, 2017, where exporters had imported inputs without paying integrated taxes and compensation cess. Initially, if inputs were imported without IGST and cess by availing exemption notifications, but later the exporter paid these taxes with interest and got the Bill of Entry reassessed, then the IGST paid on exports shall not be considered in contravention of rule 96(10). The explanation inserted in rule 96(10) retrospectively clarifies that exemption benefit is not considered availed if IGST and cess are paid on inputs. Hence, refund of IGST on exports can be regularized in such cases where taxes were subsequently paid on imported inputs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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