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GST - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

Refund of input tax credit (ITC) - Export - since the Petitioner ...


Petitioner Entitled to ITC Refund for Exports; Must Follow GST Payment and Refund Process Per Rule-89.

October 10, 2019

Case Laws     GST     HC

Refund of input tax credit (ITC) - Export - since the Petitioner is held to be entitled for refund of ITC and as such no prejudice will be caused to them, if they would first pay GST on the services provided to DFSs by MIAL and take ITC of the entire tax amount, and thereafter claim refund of the same by following the procedure contained in Rule-89.

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