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

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

Union of India - Subsection

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

(a)the person in charge of the conveyance carrying the export goods duly files [a departure manifest or] [Inserted by Notification No. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).] an export manifest or an export report covering the number and the date of shipping bills or bills of export; and

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Union of India - Subsection

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