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GST Tip – 370

As per Rule 96A of the CGST Rules,  the person who has executed the LUT / Bond has submit proof fo export within  fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment […]

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GST Tip 156

In the case of export of services, input tax refund is available on the inputs used for the same. The relevant date for refund is  a) receipt of payment in convertible foreign exchange, where the supply of service had been completed prior to the receipt of such payment; or b) the date of issue of […]

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