The GST Network has introduced Table 6A in Form GSTR1 that would allow exporters to claim refunds for Integrated GST.
“An exporter can claim refund of IGST tax paid at the time of export by filling the details of shipping bill and tax paid GST invoice in his Form GSTR1 in the relevant month,” said the GSTN.
The shipping bill filed by an exporter with Customs authorities is considered to be an application for refund of integrated tax paid on the goods exported out of India.
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