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GSTN: Refund of Additional IGST paid on account of Upward Revision in prices of goods subsequent to Exports
Update / Judgement Date
15 Jul 2024
Source
Author
Team — WCP Legal Desk
Reading Time
1 min read
The GST Council has approved refunds for additional IGST paid due to price revisions after goods export. Tax administrations will process these claims. Notification No. 12/2024-Central Tax and Circular 226/20/2024-GST detail the procedures. Until a specific refund category is developed on the GST portal, exporters should file under "Any other" in FORM GST RFD-01 with appropriate remarks and documents. Issues can be reported on the grievance portal.