Section 96(1) in Rajasthan Goods and Services Tax Rules, 2017
(1)The shipping bill filed by [an exporter of goods] [Substituted 'an exporter' by Rajasthan Notification No. F.12(46) FD/Tax/2017-Part IV-158, dated 23.1.2018.] shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:-(a)the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bills or bills of export; and(b)the applicant has furnished a valid return in [FORM GSTR-3 or FORM GSTR-3 B, as the case may be.] [Substituted 'FORM GSTR-3' by Notification No. S.O. 125, dated 07.07.2017.]
