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<h1>Delhi Trade Department Clarifies Export Refunds Under GST: Eligibility, Mismatches, Concessions, and Self-Declaration Rules.</h1> The circular issued by the Department of Trade and Taxes, Government of Delhi, addresses various issues related to export refunds under the GST framework. It clarifies the eligibility for refunds when drawbacks are availed, the amendment process for mismatched refund claims, and the conditions for exports without a Letter of Undertaking (LUT). It also discusses the handling of discrepancies in invoice values, the processing of refund applications, and the requirement for self-declarations in refund claims. Additionally, it outlines the conditions for concessional tax rates on supplies to merchant exporters and the necessary documentation for refund claims. The circular emphasizes procedural leniency for exports made from July 1, 2017, onwards.