GSTN advisory on refund of additional IGST paid on account of post-export upward price revision

GSTN issues advisory for claiming refund of additional IGST paid on account of upward revision in prices of goods subsequent to exports, till the time such separate category is developed on the common portal; Explains that, exporter may claim refund of the additional IGST by filing an application of refund in FORM GST RFD-01 under the category “Any other” with suitable remark and upload Statement 9A & 9B along with the relevant documents as specified in the Circular 226/20/2024-GST which shall be processed by the officer based on the documentary proof submitted by the applicant; Apprises that, GSTN is in the process of development of a separate category of refund application in FORM GST RFD-01, for filing an application of refund of additional IGST paid on account of upward revision in prices of goods subsequent to exports.