What are the provisions for return of taxes for exporters in GST?

What are the provisions for return of taxes for exporters in GST?

Asked on February 14, 2018 in Miscellaneous.
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1 Answer(s)

The provisions relating to refunds have been contained in section 54 of the CGST Act, 2017. It provides for the return of the tax used on the zero-rated supply of goods or services, or the use of input or input services, such that such winter supplies, or refunds, are considered as goods in the form of exports Taxes on the supply or return of unused input tax credits are equal to the same provisions under the IGST Act, 2017 and related SGST / UTGST Acts.

Answered on February 14, 2018.
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Gen GST