Legality of withholding refunds of exporters as per circular No. 131/1/2020-GST

3 comments Saturday, May 23, 2020
Exports under GST are considered as zero rated i.e. no tax is payable on export of goods or services. A person making zero rated supply is eligible under GST to claim for refund of unutilized input tax credit. The refund can be claimed by an exporter in two ways as stated in section 16 of IGST act, 2017:
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