Zero-rated exports: accept post-facto LUT and process refunds using GST invoice or shipping bill valuation. Directs recognition of Table 9 amendments in FORM GSTR-1 and reconciliation with FORM GSTR-3B; permits condonation of delayed filing of LUT and post-facto acceptance where exports are otherwise established; allows Commissioners to grant extensions when exports occur after prescribed periods without insisting on upfront tax payment; limits deficiency memos to one per refund filing requiring a fresh FORM GST RFD-01A thereafter; excludes transitional credit from 'Net ITC' for refund computation; prescribes that the lower of GST invoice value and shipping bill value be sanctioned; BRC/FIRC required only for services, not for goods; and mandates processing refunds under existing laws where applicable while restricting additional documentary demands.
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-rated exports: accept post-facto LUT and process refunds using GST invoice or shipping bill valuation.
Directs recognition of Table 9 amendments in FORM GSTR-1 and reconciliation with FORM GSTR-3B; permits condonation of delayed filing of LUT and post-facto acceptance where exports are otherwise established; allows Commissioners to grant extensions when exports occur after prescribed periods without insisting on upfront tax payment; limits deficiency memos to one per refund filing requiring a fresh FORM GST RFD-01A thereafter; excludes transitional credit from "Net ITC" for refund computation; prescribes that the lower of GST invoice value and shipping bill value be sanctioned; BRC/FIRC required only for services, not for goods; and mandates processing refunds under existing laws where applicable while restricting additional documentary demands.
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