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Articles by Samrat Sarabu

Deemed exports in GST

Samrat Sarabu 01 December 2017 at 11:03

Firstly what does deemed export meansAs per S. 2(39) of the CGST Act, 2107 - �deemed exports� means such supplies of goods as may be notified under

Everything about Refunds in GST

Samrat Sarabu 27 November 2017 at 10:34

Situations for Refund under GSTThe relevant date provision embodied in Section 54 of the CGST Act, 2017, provision contained in Section 77 of the CGST Act, 2017..

Manual procedure for refunds under GST

Samrat Sarabu 25 November 2017 at 12:20

Due to the non-availability of the refund module on the common portal, it has been decided by the competent authority, on the recommendations of the Council,