"12 March 2021" Archive - Page 5

IGST Refunds with Benefits under Advance Authorization -Important Observations

Now Rule 96(10) of the CGST Rules, 2017 contains the provisions which restrict an exporter from claiming the refund of the IGST paid on exports if the exporter avails any of the benefits of the notifications stipulated therein which includes the benefits in terms of IGST exemption on imports made under the scheme of Advance Authorisation....

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