Articles by Samrat Sarabu

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Deemed exports in GST

Posted by Samrat Sarabu 30 May 2018 24356 Views

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



Manual procedure for refunds under GST

Posted by Samrat Sarabu 24 May 2018 34173 Views

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,



Everything about Refunds in GST

Posted by Samrat Sarabu 26 May 2018 8435 Views

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...




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