Section 96A(1)(b) in The Central Goods and Services Tax Rules, 2017

[Cites 0, Cited by 0] [Section 96A(1)] [Section 96A] [Entire Act]

Union of India - Subsection

Section 96A(1)(b) in The Central Goods and Services Tax Rules, 2017

(b)fifteen days after the expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of the invoice for export, if the payment of such services is not received by the exporter in convertible foreign exchange [or in Indian rupees, wherever permitted by the Reserve Bank of India] [Inserted by Notification No. G.S.R. 63(E), dated 29.1.2019 (w.e.f. 19.6.2017).].

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Union of India - Subsection

Section 96A(1)(b) in The Central Goods and Services Tax Rules, 2017