TMI BlogRefund on the exports made by the petitioner - Prescribed procedure for filing of correct GSTR-1 and...Refund on the exports made by the petitioner - Prescribed procedure for filing of correct GSTR-1 and GSTR-3B returns - details itself have not been received from GSTN portal to the designated system of the customs - The procedures under Rule 96 of CGST Rules, 2017 cannot be applied strictly to deny legitimate export incentives that are available to an exporters - the procedures prescribed under the aforesaid Rules should not be applied strictly so as to defeat the legitimate export incentives, w..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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