{"id":77325,"date":"2026-11-14T08:32:53","date_gmt":"2026-11-14T08:32:53","guid":{"rendered":""},"modified":"2026-11-14T08:32:53","modified_gmt":"2026-11-14T08:32:53","slug":"export-refund-calculations-include-invoices-from-the-relevant-period-despite-later-shipment-subject-to-proof-of-actual-export","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77325","title":{"rendered":"Export refund calculations include invoices from the relevant period despite later shipment, subject to proof of actual export."},"content":{"rendered":"<p>Export refund calculations include invoices from the relevant period despite later shipment, subject to proof of actual export.<br \/>Case-Laws<br \/>GST<br \/>For refund of accumulated input tax credit on exports, invoices issued during the relevant period for goods cleared under bond or a letter of undertaking are included in that period&#39;s zero-rated turnover, even if physical export occurs later. Section 31 and the time-of-supply provisions of section 12 of the CGST Act distinguish supply of goods for export from completion of actual export. Refund under rule 89(4) remains conditional on proof that the goods have actually been exported.<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=106074\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Export refund calculations include invoices from the relevant period despite later shipment, subject to proof of actual export.Case-LawsGSTFor refund of accumulated input tax credit on exports, invoices issued during the relevant period for goods clear&#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-77325","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77325","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=77325"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77325\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77325"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77325"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}