https://www.taxtmi.com/forum/issue?id=117369 Refund claims for exports without payment of tax should be filed for the period in which the goods left India, i.e., the shipping bill date, rather than the invoice date when those dates fall in different months. A notice under RFD 08 may allege the shipping bills do not belong to the period claimed if the claim is made by invoice date. Using the shipping bill date may cause a mismatch with return filings but that mismatch is not a substantive non compliance according to the discussion. en-us Thu, 22 Jul 2021 00:04:26 +0530 Thu, 23 Jan 2025 15:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117369 Refund claims for exports without payment of tax should be filed for the period in which the goods left India, i.e., the shipping bill date, rather than the invoice date when those dates fall in different months. A notice under RFD 08 may allege the shipping bills do not belong to the period claimed if the claim is made by invoice date. Using the shipping bill date may cause a mismatch with return filings but that mismatch is not a substantive non compliance according to the discussion. Discussion-Forum GST Thu, 22 Jul 2021 00:04:26 +0530 https://www.taxtmi.com/forum/issue?id=117369