Section 96A(1)(a) in Himachal Pradesh Goods and Services Tax Rules, 2017
(a)fifteen days after the expiry of three months [or such further period as may be allowed by the Commissioner] [Inserted by Notification No. EXN-F(10)-40/2017, dated 20.11.2017 (w.e.f. 27.6.2017).] from the date of issue of the invoice for export, if the goods are not exported out of India; or