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GST - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Reimbursement / Compensation with the additional IGST liability ...

Case Laws     GST

December 5, 2022

Reimbursement / Compensation with the additional IGST liability - Supplies to BHEL for export - extension of time limit for export under LUT - Since such extension of time has been granted now by the competent authority under CGST in terms of Rule 96A(1) (a) of CGST Rule, 2017 in respect of LUTs made under seven export invoices, the instant grievances raised before this court do not survive. It is now upto the petitioner to approach its jurisdictional GST authority for refund of the tax deposited and / or its reversal, which he may do so. - HC

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