Refund of GST - exports of goods and services - the transitional ...

Circulars GST

March 15, 2018

Refund of GST - exports of goods and services - the transitional credit pertains to duties and taxes paid under the existing laws viz., under Central Excise Act, 1944 and Chapter V of the Finance Act, 1994, the same cannot be said to have been availed during the relevant period and thus, cannot be treated as part of ‘Net ITC’.

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Refund of GST - exports of goods and services - the transitional ...

Circulars GST

March 15, 2018

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