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    <title>Payment of tax in case of non-remittance of zero rated supply of goods</title>
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    <description>Rule 96B permits refund where sale proceeds for zero-rated supplies have not been received and the amount has been written off by the RBI, and zero-rated supplies should not attract GST even if consideration is not received.</description>
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      <description>Rule 96B permits refund where sale proceeds for zero-rated supplies have not been received and the amount has been written off by the RBI, and zero-rated supplies should not attract GST even if consideration is not received.</description>
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