Rule 96B of CGST Rules 2017 : Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised.
Rule 96B of CGST Rules 2017 [Rule 96B Inserted by Notification No. 16/2020 – Central Tax New Delhi, 23rd March, 2020 ] “96B. Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised. (1) Where any refund of unutilised input tax credit on account… Read More »