GST Refund

Now, Refund application can be filed for multiple tax periods.


Clarification on Export of Services under GST

“Export of services” has been defined under IGST Act 2017. As per section 2(6) of such act, it means the provisioning/supply of services which have following components:- (i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply […]


Clarifications on Refund issues against Exports of goods or services 2

CBIC on 15.03.2018 through its circular CIR-37/11/2018-GST has issued various clarifications on refund issues against exports of goods or services or both. Further, on 26.10.2018, CBIC has issued circular CIR-70/44/2018-GST and on 31.12.2018, circular CIR-79/53/2018-GST to clarify further issues. Let’s discuss these clarifications in detail:- Non-availment of drawback:- The third proviso to sub-section (3) […]