TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Ministry of Finance outlines tax refund process for airport retail outlets under CGST Act for international tourists.</h1> The circular issued by the Ministry of Finance details the process for retail outlets located at international airport departure areas beyond immigration counters to claim refunds on taxes paid for indigenous goods supplied to international tourists against foreign exchange. The outlets must be registered under the CGST Act, maintain electronic records, and file refund claims manually until an online system is available. Refunds are based on invoices for inward supplies, and the process involves specific documentation, including passenger declarations and invoice evidence. The scheme, effective from July 1, 2019, allows claims for supplies made to eligible passengers after this date.
TaxTMI 
TaxTMI 
