Omission of Rule 96(10) Applies to All Pending IGST Export Refund Proceedings Benefit
Omission of Rule 96(10) Applies to All Pending IGST Export Refund Proceedings Benefit Issue Whether the omission of sub-rule (10) of Rule 96 of the CGST Rules, 2017 via Notification No. 20/2024 with effect from 08.10.2024 applies to pending proceedings, enabling assessees to claim refunds of integrated tax (IGST) paid on exported goods/services without the… Read More »