Amendment in rule 96(10) of CGST Rules- A relief to exporters

CA Venkatprasad Pasupuleti , Last updated: 01 April 2020  
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Section 16 of IGST Act, 2017 entitles exporters to claim refund under either of the two options: 1. Export without payment of IGST under bond or Letter of Undertaking (LUT) and claim refund of unutilized Input Tax Credit (ITC) or 2. Export with payment of IGST and claim refund of such IGST pai

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CA Venkatprasad Pasupuleti
(CA)
Category GST   Report

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