Topic

IGST Refund

1 article

IGST Refund for Exporters in India: Inverted Duty Structure Changes from October 2025

An inverted duty structure in India arises when the GST rate on inputs exceeds the GST rate on outputs, causing Input Tax Credit (ITC) to accumulate. CGST Instruction 6/2025 introduced a landmark 90% provisional refund mechanism for such cases.

22 Apr 20269 min read