Home Forum Goods and Services Tax - GST Month 11 2019 2019 (11) This
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Refund of accumulated ITC - Goods and Services Tax - GSTExtract As per Rule 89(4A) of CGST Rules , in the case of supplies received on which the supplier has availed the benefit of notification No. 48/2017-Central Tax dt. 18.10.2017 i.e. supplies which are treated as deemed exports, the receiver of such goods cannot consider these supplies received while filing refund claim of unutilized ITC on account of continuous exports. Is my understanding correct? If not what is the correct interpretation? Experts views please.
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