https://www.taxtmi.com/acts?id=39678 Amendment of section 16 of the Integrated Goods and Services Tax Act, 2017 inserts the words for authorised operations in the provision relating to supply of goods or services or both. The substituted sub-sections regulate refund of unutilised input tax credit for zero-rated supply made without payment of integrated tax under bond or Letter of Undertaking, subject to prescribed conditions, safeguards and procedure, and require deposit of refund with interest if export sale proceeds are not realised within the prescribed foreign exchange time limit. en-us Tue, 30 Mar 2021 15:46:19 +0530 Thu, 25 Jun 2026 11:42:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39678 Amendment of section 16 of the Integrated Goods and Services Tax Act, 2017 inserts the words for authorised operations in the provision relating to supply of goods or services or both. The substituted sub-sections regulate refund of unutilised input tax credit for zero-rated supply made without payment of integrated tax under bond or Letter of Undertaking, subject to prescribed conditions, safeguards and procedure, and require deposit of refund with interest if export sale proceeds are not realised within the prescribed foreign exchange time limit. Act-Rules F. Acts / Amendment Acts Tue, 30 Mar 2021 15:46:19 +0530 https://www.taxtmi.com/acts?id=39678