CBEC prescribes detailed guidelines for claiming IGST refund on exports

CBEC lays down guidelines for refund of IGST against exports under Rule 96 of CGST Rules; States that filing of correct Export General Manifest and valid return in Form GSTR-3 / GSTR-3B are pre-conditions for treating shipping bill / bill of export as refund claim; As details of zero rated supplies declared in Table 6A of Form GSTR-1 are matched electronically with shipping bill / bill of export, CBEC urges exporters to file Form GSTR-1 for July 2017 immediately while GSTN is...