https://www.taxtmi.com/article/detailed?id=8754 Export refunds for services require proof of convertible foreign exchange realization and BRC/FIRC documentation; exporters may elect the bond/LUT route to treat supplies as Zero rated and claim refund of unutilised Input Tax Credit under Section 16(3)(a) without a statutory time limit, or pay IGST and seek refund under Section 16(3)(b) subject to the two-year refund limitation in Section 54, while Rule 96A mandates IGST payment with interest if realisation does not occur within one year. en-us Sat, 05 Oct 2019 06:35:51 +0530 Sat, 05 Oct 2019 10:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8754 Export refunds for services require proof of convertible foreign exchange realization and BRC/FIRC documentation; exporters may elect the bond/LUT route to treat supplies as Zero rated and claim refund of unutilised Input Tax Credit under Section 16(3)(a) without a statutory time limit, or pay IGST and seek refund under Section 16(3)(b) subject to the two-year refund limitation in Section 54, while Rule 96A mandates IGST payment with interest if realisation does not occur within one year. Articles Goods and Services Tax - GST Sat, 05 Oct 2019 06:35:51 +0530 https://www.taxtmi.com/article/detailed?id=8754