An IG permit has been utilised. Declarant just realised that the wrong invoice was used for the permit declaration and the GST was overpaid. What should be done now?
If the GST amount in the IG permit was paid by the Declaring Agent (DA), he can either claim for Full Refund (FRF) or Partial Refund (PRG) via TradeNet.
For Full Refund claim, a new IG permit with the correct GST amount has to be obtained and the new IG permit number will be indicated in the field name "Replacement permit number" in the Refund Application in TradeNet.
DAs are required to submit Refund Permit, invoice, Bill of Lading (B/L) or Air WayBill (AWB) and packing list. In addition, Replacement permit will be required if the refund claim is Full Refund.
Need more help?
Get in touch