GST INDIA Biz
GST India .biz — Notification Details
Detailed GST Notification Information
Download

Notification No. 53/2018

Date: October 9, 2018
Subject: Amendment to CGST Rules relating to restriction on refund of IGST on exports
Description:

This notification introduces the CGST (Eleventh Amendment) Rules, 2018 and substitutes rule 96(10) retrospectively. It restricts refund of integrated tax (IGST) paid on exports where exporters have received supplies under specified concessional rate or exemption notifications. The amendment prevents double benefits of exemption and refund, ensuring revenue neutrality.

Amendment:

This notification amends notification No. 3/2017

Other Notifications

45/2020

Extends the time limit specified in the special procedure notification for regis...

Read More
18/2019

Extends the due date for furnishing FORM GSTR-7 by registered persons required t...

Read More
03/2025

Time limit for furnishing FORM GSTR-5 for December 2024 is extended.The extended...

Read More