Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Export - availing benefit under the Advanced Authorization ...

GST

June 9, 2023

Export - availing benefit under the Advanced Authorization Scheme ‘without payment of integrated tax’ - Seeking refund or restoration of the credit for this amount in its Electronic Credit Ledger - contravention of Rule 96(10) of the CGST Rules, 2017 - the Deputy Commissioner of Central Tax directed to reconsider the petitioner’s request for re-credit in accordance with law - HC

 

View Source

 


 

You may also like:

  1. Amnesty scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders - Public Notice

  2. Procedure for applying for Amnesty scheme for onetime settlement of default in export obligation by Advance and EPCG authorization holders in manual mode - Circular

  3. Violation of import conditions - Import against ‘advance authorization’ as per the export promotion scheme - even if utilised by a job-worker for conversion, transfer of...

  4. Notified supplies, when the supply of goods shall be treated as deemed export under GST e.g. supplies against Advance Authorisation, to EOU, under EPCG scheme etc.

  5. Cenvat credit - denial of credit where benefit of Advance Authorization was not availed - credit cannot be denied - AT

  6. Seeks to remove pre-import condition and include specified deemed export supplies for exemption from integrated tax and Compensation cess for materials imported against...

  7. Advance Authorisation - import raw sugar under actual user condition - ton-to-ton or grain-to-grain basis - Export of sugar without release order from appropriate...

  8. Application for Advance Authorisation for components on "net-to-net basis with accountability clause" - Benefit extended from "Engineering Products (Product Code - C)"...

  9. Advance Licence scheme - Imposition of penalty - suspension of the IEC - The petitioner has not availed any benefit under the Advance Licence Scheme. Once the petitioner...

  10. Discontinuation of printing of Advance Authorisations/Export Promotion Capital Goods (EPCG) Authorisations on security paper by DGFT for authorisations issued with EDI...

 

Quick Updates:Latest Updates