Menu
IGST refund restrictions under rule 96 (10)
A company using only one GSTIN for both EOU and DTA in a state. They have availed benefit of Not. No. 48/2017 for EOU , which is for deemed export. Can DTA unit claim/ receive IGST refund under rule 96.
Replies (1)
Dear,
As per Notification No. 54/2018- Central Tax, Point No 3 :
1- The person claiming refund under Rule 96(10) of IGST should not have received supplies on which the benefit of Notification No. 48 has been availed.
2-Having regard to above provision, we can say that EOU & DTA both unit fall under same GSTIN No. so it would considered for both unit that the person is taking benefits of Notification 48 and they can not take refund under rule 96(10)
Recent Threads
- Sale value - sale deed or AIS
- Deductions under Schedule EI
- Income under section 194R
- Schedule FA A3 csv Example
- RCM ITC reported in Table 4(4) instead of 4(3) in
- TDS on sale of property where consideration is Rs.
- Treatment of intraday profit and fno loss in,ITR
- Regarding Conveyance allowance
- HRA from one employer but not from the other
- Grandparents gifts Rs.5 lakhs to a grandchild - Wh
Related Threads
CAclubindia
