Clarification regarding refund of IGST availed in controvention of rule 96(4)

CBIC issued clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess

The CBIC vide Circular No. 233/27/2024-GST dated September 10, 2024 has issued a clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess.

 Source : https://taxinformation.cbic.gov.in/view-pdf/1003232/ENG/Circulars