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

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

State of Punjab - Subsection

Section 96A(1)(b) in Punjab 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. 20/P.A.5/2017/S.164/Amd.(27)/2019, dated 8.4.2019 (w.e.f. 29.6.2017).].

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State of Punjab - Subsection

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