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

Delay in export under GST nullifies concessional treatment unless narrow circular-based leniency or judicial relief is available.
Concessional GST under LUT is lost if goods are not exported within ninety days of supply per Notification No. 40/17-CT(Rate); a refund circular suggests limited leniency where exports occurred, but notifications govern entitlement, suppliers may pay full tax and allow recipient credit, and judicial remedies remain a possible avenue.