Refund Restrictions on Integrated Tax for Exports Under Deemed Export Procedure per Rule 96(10) CGST Rules 2017.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of integrated tax paid on goods or services exported out of India - Restrictions on refund where goods have been received under Deemed Export procedure - See Rule 96(10) of the CGST Rules, 2017 as amended.....