96(4)(C) of CGST Rules

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com )   (3468 Points)

14 December 2022  

Dear Forum

Rule 96(4)(C) of CGST Rules 2017 empowers verification of credentials of the exporter before grant of refund to safeguard interest of Revenue.

What could be few examples, situations of such a verification related to an exporter whose KYC is already verified and regularly files monthly gst returns.

Regards,