Zero rating for exports: exporters can seek refunds despite delayed LUT filing and invoice mismatches under prescribed corrections. Clarification on export related refund processing: exporters availing basic customs drawback remain eligible for refund of unutilized input tax credit across taxes; Table 9 of FORM GSTR 1 may rectify invoice/shipping bill mismatches. Delayed LUT filings may be condoned where exports are established; exporters need not be required to pay integrated tax solely because statutory export periods lapsed if goods/services were actually exported. Only one deficiency memo may be issued per refund application and transitional credits under prior laws are excluded from Net ITC for refund calculations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Zero rating for exports: exporters can seek refunds despite delayed LUT filing and invoice mismatches under prescribed corrections.
Clarification on export related refund processing: exporters availing basic customs drawback remain eligible for refund of unutilized input tax credit across taxes; Table 9 of FORM GSTR 1 may rectify invoice/shipping bill mismatches. Delayed LUT filings may be condoned where exports are established; exporters need not be required to pay integrated tax solely because statutory export periods lapsed if goods/services were actually exported. Only one deficiency memo may be issued per refund application and transitional credits under prior laws are excluded from Net ITC for refund calculations.
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