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    <title>Export of service - payment not received - write off</title>
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    <description>If payment for exported services is not received in convertible foreign exchange (or permitted rupees) within one year of the export invoice, the exporter must pay IGST and the interest specified under section 50 within fifteen days after that one year expiry, unless a further period is allowed by the Commissioner; zero rating under a Letter of Undertaking does not eliminate this obligation.</description>
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