TMI BlogRefund With Payment Of Tax In Case Of Deemed ExportsX X X X Extracts X X X X X X X X Extracts X X X X ..... As per Rule 96(10) of CGST Rules, 2017 , a person cannot claim refund of IGST on export of services where such person has availed benefit of Deemed Export under NN 48/2017-CT dated 18th Oct, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Whether this restriction is applicable for (a) indefinite period, (b) tax period for which refund of IGST paid on export of services is filed, (c) whole FY ? - Reply By KASTURI SETHI - Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Reply = Sub-rule 10 of Rule 96 has been inserted vide Notification No.54/18-CT dated 9.10.18 . First of all you are to ascertain the date of enforcement of this notification which restricts th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e refund by virtue of Notification no. 48/17-CT dated 18.10.17 . - Reply By KASTURI SETHI - The Reply = Change in rules is for indefinite period or we may say until further amendment takes place. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Reply By Ganeshan Kalyani - The Reply = The amendment to the provision is prospective. - Refund With Payment Of Tax In Case Of Deemed Exports - Query Started By: - HIMANSHU GOEL Dated:- 28-2-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19 Goods and Services Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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