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The CBDT vide its notification has introduced two forms namely FORM 10A & 10AB which will come into effect from 01 April 2021. This is a completely a new system of online registration. Every old trust has to apply afresh. Form No 10A in case of application under clause (i) and clause (iv) of first
A person making zero rated supply can claim of refund of GST of the IGST amount paid ,the shipping bill was treated as declaration of export in case of goods ,there was no restriction on input of capital goods in that case . In second case the accumulated ITC can be claimed as refund without
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