https://www.taxtmi.com/forum/issue?id=117939 Bank charges attracting GST that are used or intended to be used in the course or furtherance of business qualify as input tax credit; aggregated monthly bank statements are acceptable documentation and no one to one correlation with exports is required. Such ITC may be included in refund claims for exports without payment of GST, and if rejected by the officer the remedy is to seek a reasoned SCN, submit replies and personal hearing, and thereafter file an appeal against any adverse order. en-us Mon, 02 May 2022 11:22:35 +0530 Thu, 23 Jan 2025 15:54:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117939 Bank charges attracting GST that are used or intended to be used in the course or furtherance of business qualify as input tax credit; aggregated monthly bank statements are acceptable documentation and no one to one correlation with exports is required. Such ITC may be included in refund claims for exports without payment of GST, and if rejected by the officer the remedy is to seek a reasoned SCN, submit replies and personal hearing, and thereafter file an appeal against any adverse order. Discussion-Forum GST Mon, 02 May 2022 11:22:35 +0530 https://www.taxtmi.com/forum/issue?id=117939