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TMI Blogwaiver of delay in export of goods beyond 90 days under GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... We are merchant exporter of goods and undertake exports under LUT availing concessional rate of GST (0.1%). We procured goods from vendors in India but could not export goods within 90 days from the date of supply of goods to us. Wish to know the procedure / extant provisions on the jurisdiction of the Principal Commissioner authorised to condone the delay. - Reply By Shilpi Jain - The Reply = Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exporting within 90 days at the most can be regarded as a procedural lapse. However, litigation is possible due to this. Though any demand will be on the supplier who had charged 0.1% - Reply By KASTURI SETHI - The Reply = As per Notification No. 40/17-CT(Rate) dated 23.10.17 , if the goods are not exported within 90 days from the date of issue of tax invoice, the exemption is not available. Rele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vant extract of Notification No/40/17-CT(Rate) dated 23.10.17 2. The registered supplier shall not be eligible for the above mentioned exemption if the registered recipient fails to export the said goods within a period of ninety days from the date of issue of tax invoice. - Reply By Shilpi Jain - The Reply = There is a circular in the context of refund where it has been clarified that not exporti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng good within three months(as required for one of the provisions under gst) should not be enforced too strictly if the export had actually happened. You can take shelter of this to defend the case However to be on the safer side supplier should consider paying entire 18% and allow the recipient to take credit - Reply By KASTURI SETHI - The Reply = I think that there is no escape route except chan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nels of High Court and Supreme Court ( Article 226 of the Constitution , if the Court finds a fit case). A circular cannot override a Notification. - Reply By Ganeshan Kalyani - The Reply = The Notification cited by Sri Kasturi Sir is clear and solve the doubt. - Reply By Padmanathan Kollengode - The Reply = It is a settled proposition that notifications giving concessions/ benefits have to be rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d strictly and if the conditions therein are not complied, the benefit may not be available. - Reply By Apurva Kalantri - The Reply = @shilpijain Mam, can you share the circular details ? - waiver of delay in export of goods beyond 90 days under GST - Query Started By: - MALAYANUR PADMANABHARAO Dated:- 21-3-2024 Last Replied Date:- 8-11-2024 Goods and Services Tax - GST - Got 7 Replies - GST - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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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