Notification No. 54/2018
Date: October 9, 2018
Subject: Amendment to Rules 89 and 96 governing refund of unutilised ITC and IGST on exports.
Description:
Rule 89(4B) is substituted to allow refund of unutilised input tax credit subject to restrictions where benefits of specified exemption notifications have been availed. Rule 96(10) is also substituted to restrict IGST refund on exports in similar cases, with limited exceptions for capital goods under EPCG scheme.
Effective Date: Date of publication in Official Gazette
Previous Notification:
Notification No. 3/2017–Central Tax dated 19.06.2017
Other Notifications
21/2022
The due date for furnishing FORM GSTR-3B for September 2022 is extended to 21 Oc...
Read More10/2023
Summary:This notification substitutes references to Para 4.41 with Para 4.40. It...
Read More14/2019
This notification makes wide-ranging changes across multiple GST schedules by in...
Read More