Retrospective amendment allows IGST refund for exporters who paid tax on imported inputs.

Circulars – GST – Highlights – This circular clarifies the regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, where exporters had imported inputs without paying integrated taxes and compensation cess. It states

Retrospective amendment allows IGST refund for exporters who paid tax on imported inputs.
Circulars
GST
This circular clarifies the regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, where exporters had imported inputs without paying integrated taxes and compensation cess. It states that if exporters initially imported inputs without paying IGST and cess by availing exemption notifications, but later paid the dues along with interest and got th

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