Facility of export without payment of integrated tax deemed withdrawn until tax and interest are paid, then restored. Corrigendum revises the effect of non-payment under sub-rule (1) of rule 96A State GST Rules, 2017: where the registered person fails to pay the tax due and interest within the prescribed period, the facility of export without payment of integrated tax is deemed withdrawn, and the facility is restored upon payment of the amount specified in the sub-rule.
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.
Facility of export without payment of integrated tax deemed withdrawn until tax and interest are paid, then restored.
Corrigendum revises the effect of non-payment under sub-rule (1) of rule 96A State GST Rules, 2017: where the registered person fails to pay the tax due and interest within the prescribed period, the facility of export without payment of integrated tax is deemed withdrawn, and the facility is restored upon payment of the amount specified in the sub-rule.
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