Goods and Services Tax – Started By: – Praveen Nair – Dated:- 16-2-2018 Last Replied Date:- 20-5-2018 – It was brought to notice by one of the exporter that the department is not processing the IGST refund on exports if drawback is claim on such exports. Do you think this is right and under what condition? – Reply By Alkesh Jani – The Reply = Sir, In this regards,Please refer 2nd Proviso to Section 54(3)(ii) of the CGST Act, 2017. A declaration to this effect forms part of FORM GST RFD-01A as well. I hope now it may clear for your. However, our experts may like to correct me, if mistaken. – Reply By KASTURI SETHI – The Reply = An assessee cannot avail double benefit. It is very much clear as replied by Sh.Alkesh Jani Ji. – Reply By Alkesh
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =