{"id":77183,"date":"2026-10-30T09:48:33","date_gmt":"2026-10-30T09:48:33","guid":{"rendered":""},"modified":"2026-10-30T09:48:33","modified_gmt":"2026-10-30T09:48:33","slug":"zero-rated-turnover-includes-export-invoices-issued-during-the-refund-period-despite-later-shipment-when-actual-export-is-proved","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77183","title":{"rendered":"Zero-rated turnover includes export invoices issued during the refund period despite later shipment when actual export is proved."},"content":{"rendered":"<p>Zero-rated turnover includes export invoices issued during the refund period despite later shipment when actual export is proved.<br \/>Case-Laws<br \/>GST<br \/>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&#39;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.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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\/highlights?id=105617\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-77183","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77183","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=77183"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77183\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77183"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77183"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}