GST Refund Export

Jun 7, 2022 | Resources | 0 comments

In terms of Section 16 of the IGST Act, a registered taxable person shall have the option either to export goods/services without payment of IGST under bond or letter of undertaking and claim a refund of ITC or he can export goods/services on payment of IGST and claim a refund of IGST paid.

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