Instructions in respect of Export against Zero Rated Supply (made without payment of tax)

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....GST- 2 , Panchkula Dated the 07/03/2022 Subject: Instructions in respect of Export against Zero Rated Supply (made without payment of tax) - Reg. Memo Please find enclosed a copy of letter issued by Principal Commissioner, CBIC, GST Policy Wing, vide memo no. CBEC-20/16/34/2019-GST/1768 dated: 16.11.2020 (Copy attached) in respect of paragraph no. 9.1 of the Circular No. 37/11/2018-GST, dated t....

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.... invoice and the value in the corresponding shipping bill / bill of export should be examined and the lower of the two values should be sanctioned as refund. 'Moreover, it has been specifically clarified in the Circular dated 15th March, 2018 that the clarification given in the, circular applies to exports made on or after 1st July 2017. 2. The office of C&AG has made certain observations with re....