waiver of delay in export of goods beyond 90 days under GST

[MALAYANUR PADMANABHARAO]

We are merchant exporter of goods and undertake exports under LUT availing concessional rate of GST (0.1%). We procured goods from vendors in India but could not export goods within 90 days from the date of supply of goods to us. Wish to know the procedure / extant provisions on the jurisdiction of the Principal Commissioner authorised to condone the delay.

AI Summary

Merchant Exporter Faces GST Exemption Loss for Delayed Exports; Potential Litigation and Condonation Process Discussed A merchant exporter faced a delay in exporting goods beyond the stipulated 90 days under GST, seeking guidance on procedures for condonation by the Principal Commissioner. Replies highlighted the procedural lapse and potential litigation, with emphasis on Notification No. 40/17-CT(Rate) stating the loss of exemption if goods aren't exported within 90 days. A circular suggests leniency if the export eventually occurs, but reliance on court intervention might be necessary. It was advised that suppliers consider paying the full GST rate to allow recipients to claim credit, as notifications must be strictly adhered to for benefits.