Guidance on Regularizing IGST Refunds for Exporters Under Assam GST Rules 2017 Clarified.

Circulars – GST – States – Highlights – 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 ce

Guidance on Regularizing IGST Refunds for Exporters Under Assam GST Rules 2017 Clarified.
Circulars
GST – States
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

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