https://www.taxtmi.com/forum/issue?id=118610 Refund entitlement for exports of services depends on consideration actually received in the relevant tax period and reporting in Statement 03 must reflect turnover corresponding to payments received in that period. File a formal reply to the show cause notice explaining that only receipts realized in the cited fiscal year underpin the refund claim, and include a comparative refund computation to show that the later receipt does not change the refundable ITC. en-us Wed, 28 Jun 2023 12:59:43 +0530 Thu, 23 Jan 2025 15:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118610 Refund entitlement for exports of services depends on consideration actually received in the relevant tax period and reporting in Statement 03 must reflect turnover corresponding to payments received in that period. File a formal reply to the show cause notice explaining that only receipts realized in the cited fiscal year underpin the refund claim, and include a comparative refund computation to show that the later receipt does not change the refundable ITC. Discussion-Forum GST Wed, 28 Jun 2023 12:59:43 +0530 https://www.taxtmi.com/forum/issue?id=118610