The Central Board of Indirect Tax and Customs (CBIC) has authorized the Senior Managing Director/Director General of the Directorate General of Risk Analysis and Management (DGARM) to withhold refund of integrated tax paid on goods or services exported out of India.

“In exercising the 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 the CGST Rules) , the Board hereby authorizes the Senior Managing Director/Director General, Directorate General of Risk Analysis and Management (DGARM), CBIC, New Delhi to perform the duties under clause (c) of the subrule (4) of Rule 96 of the CGST Rules, throughout India,” the CBIC command read.

Rule 96 of the CGST Rules governs the refund of IGST on exported goods or services. Rule 96(4) states that the claim for refund shall be withheld where a claim has been received from the Jurisdictional Commissioner of Central Tax, State Tax or Union Territory Tax to withhold payment of the refund due to the person applying for the refund in accordance with the provisions of Subsection (10) or Subsection (11) of Article 54. The refund application is suspended when the agent competent customs authority determines that the goods have been exported in contravention of the provisions of the Customs Act, 1962.

Order No. 01/2022-GST

Dated: 21.07.2022

Click here to read/download the order

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