Webb14 apr. 2024 · Further, section 96 of the CGST Act, 2024 provides that AAR constituted under the provisions of SGST Act/ UTGST Act shall be deemed to be the AAR in respect of that State/ Union territory under CGST Act. This implies that ruling given by AAR will be applicable only within the jurisdiction of the concerned State/ Union territory. WebbRule 96(10) of the CGST Rules, 2024 restricted the refund of IGST paid on exports if the exporter had claimed the 2 Circular No. 70/44/2024 –GST dated 26 October 2024 benefit under certain specified notifications. The rule has been amended and the net effect of …
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE/ORIGINAL …
WebbGoods & Service Tax, CBIC, Government of India :: Home Webb5 dec. 2024 · However, rule 96 (10) restricts the EOUs to claim the refund under this option also. The issue gets more complex in respect of foreign-origin goods procured by EOU … openssl generate https certificate
GST Rule 96(10) A Nightmare For Exporters - TaxGuru
Webb24 sep. 2024 · 1. CGST Rule 10A inserted by CBIC vide Central Tax Notification 31/2024 dt. 28/06/2024, which provides that newly registered taxpayers shall submit their bank account details at GST Portal within 45 days from the date of registration or the due date for filing of first GSTR-3B, whichever is earlier. 2. Webb16 juli 2024 · All News; Cost Inflation Index for F.Y. 2024-24 Apr 10, 2024; Rs.1,60,122 crore gross GST revenue collected for March 2024 Apr 01, 2024; CBDT Signs 95 Advance Pricing Agreements in FY 2024-23 Apr 01, 2024; Consequences of PAN becoming inoperative as per the newly substituted rule 114AAA Mar 28, 2024; Last date for linking of PAN … WebbCGST Rules – Central Goods and Services Tax Rules, 2024 Rule 96 Rule 96B Rule 96A – Refund of integrated tax paid on Export of goods or services under bond or Letter of … openssl generate key pair pkcs12