Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals SMS News Articles
Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

Refund of accumulated ITC on account of export without payment of IGST, Goods and Services Tax - GST

Issue Id: - 113147
Dated: 6-12-2017
By:- Narendra Soni
Refund of accumulated ITC on account of export without payment of IGST

  • Contents

Dear Expert

Kindly suggest, whether, Only Sale invoices will be considered for"Adjusted Total Turnover" in formula of refund of accumulated ITC.

Whether value of Debit notes and advance receipt on which GST has been paid in relevent tax period shall not be considered in "Adjusted Total Turnover".

Posts / Replies

Showing Replies 1 to 2 of 2 Records

1 Dated: 6-12-2017

Dear Sir

Adjusted Total turnover” means the turnover as defined under subsection (112) of section 2,

As per Sec 2(112) - Turnover means aggregate value of all taxable supplies .

In my view , Adjusted total turnover is only taxable supplies and advance received and debit note shall not be considered for the purpose .


2 Dated: 14-12-2017
By:- Alkesh Jani


Please let me know refund of Tax paid on supply of service to SEZ. The documents duly endorsed by the specified officer means which officer and which documents?

Early reply is highly solicited


Old Query - New Comments are closed.

← Previous Next →
Discussion Forum
what is new what is new

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.