Indirect Tax Update by Indian Goods and Services Tax Council
Indirect Tax Update by the Indian Goods and Services Tax Council CBIC has explained that an application for a refund may be submitted before 30.06.2020 as the duration of 2 years is between 20.03.2020 and 29.06.2020. CBIC has clarified that an application for a letter of undertaking (LUT) for export without payment of tax may …