Circular No. 226/20/2024-GST: Refund Mechanism for Additional IGST on Export Price Revision

CIRCULAR NO. 226/20/2024-GST [F. NO. CBIC-20001/4/2024-GST]SECTION 54 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017, SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 – REFUND OF TAX – MECHANISM FOR REFUND OF ADDITIONAL INTEGRATED TAX (IGST) PAID ON ACCOUNT OF UPWARD REVISION IN PRICE OF THE GOODS SUBSEQUENT TO EXPORTSCIRCULAR NO. 226/20/2024-GST [F. NO. CBIC-20001/4/2024-GST], DATED 11-7-2024Representations have been received from trade/ industry requesting for prescribing a mechanism for seeking refund of additional IGST paid on account...

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