Refund With Payment Of Tax In Case Of Deemed Exports

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..... Refund With Payment Of Tax In Case Of Deemed Exports
Query (Issue) Started By: - HIMANSHU GOEL Dated:- 28-2-2019 Last Reply Date:- 2-3-2019 Goods and Services Tax - GST
Got 3 Replies
GST
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..... 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. Whet .....

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..... her 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: The Reply: Sub-ru .....

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..... le 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 the refund by virtue of N .....

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..... otification 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. Reply By Ganeshan Kalyani: Th .....

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..... e Reply: The amendment to the provision is prospective.
Discussion Forum - Knowledge Sharing .....

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