TIME LIMIT FOR FOREIGN REMITTANCE AGAINST EXPORT OF GOODS
This note briefly sets out the impact of delay in forex remittance against Export of Goods on account of changes made to section 16 of IGST Act, 2017 FINANCE BILL, 2021 Clause 114 of Finance Bill, 2021 seeks to insert a proviso to subsection (3) of section 16 of IGST…