Clarification on Regularizing IGST Refunds for Exporters: Payments and Reassessments Align with Rule 96(10) WBGST Rules 2017.
Circulars
GST – States
This circular clarifies the regularization of refund of IGST availed in contravention of rule 96(10) of the WBGST Rules, 2017, where exporters had initially imported inputs without paying integrated taxes and compensation cess by availing benefits under certain notifications, but subsequently paid the IGST, compensation cess, and interest o
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