GST Refund- validity of amended Rule 89(4)(C)
Rule 89 of CGST Rules, 2017 deals with application of refund of GST. Rule 89(4)(C) restricts the exporters from claiming refund of ITC in case such exporter is making export via LUT model as the rule restricts the refund claim of unutilized ITC on the export of goods under LUT to the lower of actual …
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