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

State of Himachal Pradesh - Subsection

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