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of <h1>Merchant Exporters Must Pay GST Upfront, Claim Refund Later Under Section 54(3) CGST/SGST Act</h1> Under the VAT/CST system, merchant exporters can purchase goods without paying tax by providing a declaration form. However, under GST, this provision does not exist. Merchant exporters must procure goods by paying tax upfront and then claim a refund for the unutilized input tax credit as per section 54(3) of the CGST/SGST Act.
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