The Central Board of Indirect Taxes and Customs (CBIC) has issued an order in relation to the withholding of Integrated GST refund on the export of goods outside India and Authorisation under clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017.
“In exercise of powers conferred by clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as CGST Rules), the Board, hereby authorizes the Principal Director General/ Director General of Directorate General of Analytics and Risk Management (DGARM), CBIC, New Delhi to exercise the functions under clause (c) of sub-rule (4) of rule 96 of the CGST Rules, throughout the territory of India, an order issued on Thursday said.
Rule 96(4) provides that where the date for furnishing the details of outward supplies in FORM GSTR 1 for a tax period has been extended in the exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR 1 after the return in FORM GSTR 3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs. Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR 1 for the said tax period.
As per clause (4), the claim for refund shall be withheld where,- (a) a request has been received from the jurisdictional Commissioner of central tax, State tax, or Union territory tax to withhold the payment of refund due to the person claiming a refund in accordance with the provisions of sub-section (10) or sub-section (11) of section 54; or (b) the proper officer of Customs determines that the goods were exported in violation of the provisions of the Customs Act, 1962.
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