TMI BlogRefund of GST - exports of goods and services - exporter, at his option, may file refund claim for one...Refund of GST - exports of goods and services - exporter, at his option, may file refund claim for one calendar month / quarter or by clubbing successive calendar months / quarters. The calendar month(s) / quarter(s) for which refund claim has been filed, however, cannot spread across different financial years. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|