Zero-rated turnover includes export invoices issued during the refund period despite later shipment when actual export is proved.

Zero-rated turnover includes export invoices issued during the refund period despite later shipment when actual export is proved.Case-LawsGSTFor refund under Rule 89(4), turnover of zero-rated supplies includes invoices issued during the relevant perio…

Zero-rated turnover includes export invoices issued during the refund period despite later shipment when actual export is proved.
Case-Laws
GST
For refund under Rule 89(4), turnover of zero-rated supplies includes invoices issued during the relevant period for goods cleared for export under bond or letter of undertaking. A later actual-export date in the shipping bill does not remove those invoices from the relevant period's zero-rated turnover, provided the exporter establishes that the goods were actually exported. Refund of accumulated input tax credit remains admissible on that basis.
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