Refund of GST - exports of goods and services - The delay in ...

Circulars GST

March 15, 2018

Refund of GST - exports of goods and services - The delay in furnishing of LUT in such cases may be condoned and the facility for export under LUT may be allowed on ex post facto basis taking into account the facts and circumstances of each case.

View Source

← Previous Next →

Refund of GST - exports of goods and services - The delay in ...

Circulars GST

March 15, 2018

You may also like:

Electronic refund of service tax paid on taxable services used for exports of goods - Trade Notice

Refund / Rebate claim - export of services - Relevant date for filing refund in the case of export of service is in the date of receipt of payment of the exported service - AT

Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act,...

Condonation of delay in filing appeal before commissioner (Appeals) - good case on merit - Denial of refund claim - delay condoned as exceptional case - HC

Refund of service tax - input service received and used in respect of export of goods - services of transport of export goods through national waterway, inland water and...

Issues related to Bond/Letter of Undertaking (LUT) for Export payment of Integrated Goods & Service Tax (IGST) - Delhi Govt prescribes procedure and manner for...

Determination of whether an outward supply of goods procured by the applicant from an Indian company undergoing liquidation can be considered a zero-rated supply under...

Reimbursement / Compensation with the additional IGST liability - Supplies to BHEL for export - extension of time limit for export under LUT - Since such extension of...

Refund of Service Tax paid - export of services or not - Business Support Service - The appellant may have rendered the service as an agent of his overseas principals...

The case pertains to the refund of service tax paid on input services utilized for the export of 'Cut and Polished Diamonds' during October 2015 to March 2016, as per...

Furnishing of LUT - export of goods or services - Till the time FORM GST RFD-11 is available on the common portal, hard copy may be furnished, duly filled, to the...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Refund of IGST on goods exported - The High court found the denial of the IGST refund, based on the administrative discrepancies between the ICEGATE and GST Common...

Refund of GST - services rendered abroad (export of services) - unjust enrichment - incidence of tax passed to the recipient company or not - burden to prove - GST does...

Refund of credit availed on the service tax paid on input services - The services having been exported, the service tax paid on the input services used for export of...

Quick Updates: