{"id":12528,"date":"2018-07-08T10:20:26","date_gmt":"2018-07-08T04:50:26","guid":{"rendered":""},"modified":"2018-07-08T10:20:26","modified_gmt":"2018-07-08T04:50:26","slug":"gst-refund","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=12528","title":{"rendered":"Gst Refund"},"content":{"rendered":"<p>Gst Refund<br \/> Query (Issue) Started By: &#8211; Vinay Jaindani Dated:- 8-7-2018 Last Reply Date:- 9-7-2018 Goods and Services Tax &#8211; GST<br \/>Got 4 Replies<br \/>GST<br \/>Dear Sir, As per notification no. 40\/2017 Central Tax Rate the merchant exporter can purchase goods at concessional rate of 0.10 percent from manufacturer exporter subject to certain condition including a condition which states:-<br \/>\n&#39;&#39;the registered recipient shall indicate the Goods and Services Tax Identification Number of the registered supplier and the tax invoice number issued by the registered supplier in respect of the said goods in the shipping bill or bill of export, as the case may be&#39;&#39; my merchant exporter has not fulfiled the above condition because of which t<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=113933\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>custom house to be amended :<br \/>\nProvided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be.&quot;<br \/>\nTherefore you may request the proper office permission for amending the Bill of Export.<br \/>\nReply By DR.MARIAPPAN GOVINDARAJAN:<br \/>\nThe Reply:<br \/>\nMy view is also on line with Shri Rajagopalan Sir,<br \/>\nReply By YAGAY and SUN:<br \/>\nThe Reply:<br \/>\nSection 149 of customs act is relevant in this matter.<br \/> Discussion Forum &#8211; Knowledge S<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=113933\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gst Refund Query (Issue) Started By: &#8211; Vinay Jaindani Dated:- 8-7-2018 Last Reply Date:- 9-7-2018 Goods and Services Tax &#8211; GSTGot 4 RepliesGSTDear Sir, As per notification no. 40\/2017 Central Tax Rate the merchant exporter can purchase goods at concessional rate of 0.10 percent from manufacturer exporter subject to certain condition including a condition which &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=12528\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Gst Refund&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12528","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12528","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12528"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12528\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12528"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12528"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}