GSTN: Refund of Additional IGST paid on account of Upward Revision in prices of goods subsequent to Exports



Quick Summary
Exporters can now claim refunds for additional IGST paid when the prices of goods are revised upwards after export. The GST Council has approved this, and a new category for refund applications is being developed on the GSTN portal. Until then, exporters can use the 'Any other' category in FORM GST RFD-01 with specific remarks and required statements.

1. GST Council has approved that application of refund of additional IGST paid on account of upward revision in prices of goods subsequent to exports may also be processed by Tax Administration. Accordingly, Notification No. 12/2024-Central Tax dt. 10th July, 2024 has also been issued. GSTN is in th
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FAQ :

Exporters can now claim refunds for additional IGST paid due to upward revisions in goods prices after export. A new category is being developed on the GSTN portal, but until then, the 'Any other' category in FORM GST RFD-01 can be used.

Until the separate refund category is developed, file FORM GST RFD-01 under 'Any other' with the remark 'Refund of additional IGST paid on account of increase in price subsequent to export of goods'.

You need to upload Statement 9A & 9B and other relevant documents as specified in Circular 226/20/2024-GST dated 11.07.2024. The exact list is detailed in Para 6 of the Circular.

The Tax Administration will process these refund applications based on the documentary proof submitted by the refund applicant.

Any issues can be reported on the Grievance Redressal portal at https://selfservice.gstsystem.in.




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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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