GST
IGST refund withheld under Rule 96(4)
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Facts
Rule 96(4) allows customs to withhold the refund when a GST officer requests it, for example where the exporter is flagged as risky, or where customs finds violations. The GST officer then examines the claim.
Provisions and law
- Rule 96(4), CGST Rules 2017Refund can be withheld on request of a GST officer or where customs finds violations
- Sec 54, CGST Act 2017Refund of tax
Analysis
Ask which GST office made the request and why. Give purchase, payment, transport and export proof to show the claim is genuine. Refunds held for verification are released or rejected by order, which you can appeal.
Conclusion
- Ask customs for the reference of the withholding request.
- Contact the GST officer and ask for the issue.
- Submit documents showing genuine export and supplier payment.
- Appeal if a rejection order is passed.
A Savvy can do this for you
Refund of IGST paid on export of goods via shipping bill
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