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    <title>Refund of Export of Services without Payment of Tax</title>
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    <description>The officer issued FORM GST RFD-08 querying admissibility of the refund; the applicant must file FORM GST RFD-09 within the prescribed period, stating that the sole turnover is the export of services and that the one lakh receipt timing difference does not change the refund amount or affect input tax credit, and providing a table comparing refund calculations on both reported turnover and amounts received.</description>
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