MERCHANT EXPORT PROCEDURE IN GST
Relevant Notification No. is 40/2017-CENTRAL TAX (RATE), DATED 23.10.2017 and Similar Notification has been issued in UTGST, SGST & IGST Act, effective dated 23.10.2017.
These provisions i.e. with reference to the Notification No., 40/2017-Central Tax (Rate), dated