Important Keyword: Notification 01/2018 IGST refund, cross empowerment GST India, IGST Rule 96 amendment, GST export refund clarification, Section 4 IGST Act powers, IGST refund jurisdiction rules,
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[F. No.349/58/2017-GST(Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, the 23rd January, 2018
Notification No. 01/2018 – Integrated Tax: Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R....(E).- In exercise of the powers conferred by section 4 of the Integrated Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “IGST Act”), on the recommendations of the Council, the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 11/2017 - Integrated Tax dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1261 (E) dated the 13th October, 2017, namely:-
In the said notification, for the words and figures “except rule 96”, the words, figures, brackets and letter ‘except sub rules (1) to (8) and sub rule (10) of rule 96” shall be substituted.
(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India
Note:- The principal notification No.11/2017-Integrated Tax, dated the 13th October, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1261 (E), dated the 13th October, 2017.
📚 Frequently Asked Questions (FAQs): Notification No. 01/2018 – Integrated Tax
Q1: What is Notification No. 01/2018 – Integrated Tax?
Answer:
It amends Notification 11/2017-IGST to clarify cross-empowerment for IGST refund processing 1int.
Q2: When was it issued?
Answer:
23 January 2018 1int.
Q3: Under which section was it issued?
Answer:
Section 4 of IGST Act 1int.
Q4: What change was made?
Answer:
Replaced “except rule 96” with “except sub-rules (1) to (8) and sub-rule (10) of rule 96” 1int.
Q5: What is cross-empowerment in GST?
Answer:
It allows State and Central tax officers to exercise powers over taxpayers across jurisdictions.
Q6: Does this affect exporters?
Answer:
Yes, it streamlines IGST refund processing.
Q7: What is Rule 96 about?
Answer:
Refund of IGST paid on export of goods.
Q8: Does this change refund eligibility?
Answer:
No. It clarifies administrative jurisdiction only.
Q9: How is IGST export refund processed?
Answer:
Through shipping bill deemed as refund application under Rule 96.
Q10: What if refund is delayed?
Answer:
Interest may apply under Section 56 CGST Act.
Need refund support?
👉 https://finodha.in/gst-compliance/
Q11: Does this apply to LUT exports?
Answer:
No. Rule 96 mainly applies to exports with IGST payment.
Q12: Can State officers now process IGST refunds?
Answer:
Yes, except for specified sub-rules under Rule 96 1int.
Q13: Does this impact GSTR filing?
Answer:
Refund depends on accurate GSTR-1 and GSTR-3B reporting.
File correctly here:
👉 https://finodha.in/gst-return-filing/
Q14: Is GST registration mandatory for exporters?
Answer:
Yes, for claiming export refunds.
Register easily:
👉 https://finodha.in/online-gst-registration/
Q15: Why was this notification important?
Answer:
To remove jurisdiction confusion and speed up refund processing.
✅ Conclusion
Notification No. 01/2018 – Integrated Tax clarified cross-empowerment between Central and State tax officers in relation to IGST refund processing.
Download PDF: Notification No. 01/2018 – Integrated Tax
More Information: https://taxinformation.cbic.gov.in/
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