TMI BlogGst RefundX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, As per notification no. 40/2017 Central Tax Rate the merchant exporter can purchase goods at concessional rate of 0.10 percent from manufacturer exporter subject to certain condition including a condition which states:- ''the registered recipient shall indicate the Goods and Services Tax Identification Number of the registered supplier and the tax invoice number issued by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e registered supplier in respect of the said goods in the shipping bill or bill of export, as the case may be'' my merchant exporter has not fulfiled the above condition because of which the jurisdictional officer is not approving my refund application plz advice.... - Reply By Alkesh Jani - The Reply = Sir, When any benefit is to be taken by way of notification, it mandatory to compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y with the conditions mentioned in the notification. You may amend the Shipping Bill and take this change. However, it may be noted that once LEO is issued it is very hard to get it amended. You may approach your Jurisdictional AC/DC of customs. Our experts may correct me if mistaken Thanks - Reply By Rajagopalan Ranganathan - The Reply = Sir, According to Section 149 of Customs Act, 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 Save as otherwise provided in sections 30 and 41 , the proper officer may, in his discretion, authorise any document, after it has been presented in the custom house to be amended : Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a wareho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be. Therefore you may request the proper office permission for amending the Bill of Export. - Reply By DR.MARIAPPAN GOVINDARAJAN - The Reply = My view is also on line with Shri Rajagopalan Sir, - Reply By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... YAGAY and SUN - The Reply = Section 149 of customs act is relevant in this matter. - Gst Refund - Query Started By: - Vinay Jaindani Dated:- 8-7-2018 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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