{"id":8193,"date":"2017-10-10T00:00:00","date_gmt":"2017-10-09T18:30:00","guid":{"rendered":""},"modified":"2017-10-10T00:00:00","modified_gmt":"2017-10-09T18:30:00","slug":"sub-refund-of-igst-paid-on-export-of-goods-under-rule-96-of-cgst-rules-2017-reg","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=8193","title":{"rendered":"Sub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017-reg."},"content":{"rendered":"<p>Sub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017-reg.<br \/>128\/2017 Dated:- 10-10-2017 Trade Notice<br \/>Customs<br \/>OFFICE OF THE COMMISSIONER OF CUSTOMS, NHAVA SHEVA-II<br \/>\nJAWAHARLAL NEHRU CUSTOM HOUSE,<br \/>\nNHAVA SHEVA, DIST. RAIGAD, PIN400707<br \/>\nF.NO.S\/12-GEN-MISC-151\/17-18DBKNS-II<br \/>\nDATED:10\/10\/2017<br \/>\nPUBLIC NOTICE NO 128\/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 isinvited to Board&#39;s Instruction No.15\/2017 &#8211; Customs dated 09\/10\/2017 on the above mentioned subject whereby Boardhas issued guidelines for refund of IGSTpaid on exports of goods under Rule 96 of CGST Rules 2017.<br \/>\nExport General Manifest<br \/>\n2. Filing of correct<\/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=56302\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>s must file their GSTR-1 very carefullytoensure that all relevant details are matched. For their convenience, the details available in the Customs System have been made available for viewingin their ICEGATE login.<br \/>\n3.1 Exporters who have not filed their GSTR-1 for the month of July 2017 are advised to do so immediately.<br \/>\n3.2 For 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 Webportal. Exporters are advised to submit the requisite details once GSTN develops the utility.<br \/>\nValid return in Form GSTR-3 or Form GSTR-3B<br \/>\n4. Filing of va<\/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=56302\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ment 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. However, 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 \/>\n5.1 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 in ICES. Exporters are advised that if the account <\/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=56302\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017-reg.128\/2017 Dated:- 10-10-2017 Trade NoticeCustomsOFFICE OF THE COMMISSIONER OF CUSTOMS, NHAVA SHEVA-II JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, DIST. RAIGAD, PIN400707 F.NO.S\/12-GEN-MISC-151\/17-18DBKNS-II DATED:10\/10\/2017 PUBLIC NOTICE NO 128\/2017 Sub: Refund of IGST paid on export of goods under Rule 96 of &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=8193\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Sub: Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017-reg.&#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-8193","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8193","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=8193"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8193\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}