Eye Share : Rule 96(10) of the CGST Rules: A roller-coaster no exporter chose to board

GST regime has been implemented with all the grace of a bull in a china shop and retrospective amendments have become a tool for constant do-overs for hurried errors. One such botched-up job is Rule 96(10) of CGST Rules, 2017 which has been amended 4 times in a span of less than a year.Ms. Nitum Jain (Associate - Lakshmikumaran & Sridharan attorneys) in her insightful write-up takes us through the first, second, third and fourth amendment in said ...