{"id":16956,"date":"2017-10-19T00:00:00","date_gmt":"2017-10-18T18:30:00","guid":{"rendered":""},"modified":"2017-10-19T00:00:00","modified_gmt":"2017-10-18T18:30:00","slug":"refund-of-igst-paid-on-export-of-goods-under-rule-96-of-cgst-rules-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=16956","title":{"rendered":"Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017"},"content":{"rendered":"<p>Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017<br \/>PUBLIC NOTICE. 15\/2017 Dated:- 19-10-2017 Trade Notice<br \/>Customs<br \/>GOVERNMENT OF INDIA<br \/>\nMINISTRY OF FINANCE<br \/>\nDEPARTMENT OF REVENUE<br \/>\nOFFICE OF THE COMMISSIONER OF CUSTOMS<br \/>\nCUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009<br \/>\nF No. S34\/40\/2017-DBK.Cus<br \/>\nDated: 19.10.2017<br \/>\nPUBLIC NOTICE. 15\/2017<br \/>\nSub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017-reg.<br \/>\nAttention of Importers \/ Exporters, Custom Brokers &#038; Trade is invited to Board&#39;s Instruction No. 15\/2017 &#8211; Customs dated 09\/10\/2017 on the above mentioned subject whereby Board has issued guidelines for refund of IGST paid on exports of goods under Rule 96 of CGST Rules 2017.<br \/>\nExport General M<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=59826\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ls \/ bill of export. Thus exporters must file their GSTR-1 very carefully to ensure that all relevant details are matched. For their convenience, the details available in the Customs System have been made available for viewing in their ICEGATE login.<br \/>\n 3.1 Exporters who have not filed their GSTR-1 for the month of July 2017 are advised to do so immediately.<br \/>\n 3.2 For the month of August 2017 and subsequent months, facility of filing GSTR-1 has not been made available by GSTN at present. In order to facilitate processing of refunds, GSTN is making available a separate utility for filing details in Table 6A of GSTR-1 on the GSTN Web portal. Exporters are advised to submit the requisite details once GSTN develops the utility.<br \/>\nValid return in <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=59826\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>orm. In order to ensure smooth processing and payment of refund of IGST paid on exported goods, it has been decided that said refund amount shall be credited to the bank account of the exporter registered with Customs even if it is different from the bank account of the applicant mentioned in his registration particulars.<br \/>\nHowever, exporters are advised to either change the bank account declared to Customs to align it with their GST registration particulars or add the account declared with Customs in their GST registration details.<br \/>\n 5.1 Further, as the refund payments are being routed through the PFMS portal, the bank account details need to be verified and validated by PFMS. The status of validation of bank account with PFMS is available <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=59826\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017PUBLIC NOTICE. 15\/2017 Dated:- 19-10-2017 Trade NoticeCustomsGOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 F No. S34\/40\/2017-DBK.Cus Dated: 19.10.2017 PUBLIC NOTICE. 15\/2017 Sub: Refund of IGST paid on export &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=16956\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16956","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16956","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16956"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16956\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16956"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16956"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}