https://www.taxtmi.com/forum/issue?id=117752 Issue whether exporters using advance authorisation must claim refund under Rule 89(4B) by proving nexus of specific inputs/input services to exported goods, or whether the formulaic computation under Rule 89(4) can be applied where inputs are commonly used for exports and domestic sales. The master circular lacks guidance on 89(4B) computation, the common portal does not separate application types, and department officers have requested evidentiary proof such as a cost accountant's certificate, creating practical difficulty and liquidity concerns. en-us Sat, 08 Jan 2022 13:29:39 +0530 Thu, 23 Jan 2025 15:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117752 Issue whether exporters using advance authorisation must claim refund under Rule 89(4B) by proving nexus of specific inputs/input services to exported goods, or whether the formulaic computation under Rule 89(4) can be applied where inputs are commonly used for exports and domestic sales. The master circular lacks guidance on 89(4B) computation, the common portal does not separate application types, and department officers have requested evidentiary proof such as a cost accountant's certificate, creating practical difficulty and liquidity concerns. Discussion-Forum GST Sat, 08 Jan 2022 13:29:39 +0530 https://www.taxtmi.com/forum/issue?id=117752