exports

can we avail both with payment and without payment options for exports simultaneously explain with relevant clause and section
Replies (2)
yes as per section 18 of the IGST Act , 2017 and claim the refund in accordance with section 54 of CGST Act, 2017 without the requirement of the principal of DOCTRINE OF UNJUST ENRICHMENT.

However, if export is made without the payment of tax, than LETTER OF UNDERTAKING needs to be executed
Yes subhkaran sir is right

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