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CA Final · Indirect Tax Laws · Import and Export Under GST

Kaveri Engineering Ltd issued an export invoice on 10 June 2026 for goods supplied under LUT without payment of IGST. The goods were not exported, and the Commissioner has allowed no further period. Under Rule 96A(1)(a), by when must the company pay the tax with interest under section 50(1)?

Kaveri must pay the tax with interest within fifteen days after the expiry of three months from the export invoice date, since the goods were not exported and no extension was given. Rule 96A(1)(a) sets this period; the one-year limit relates to non-receipt of export payment.

  1. AWithin 15 days after expiry of three months from 10 June 2026Correct
  2. BWithin 15 days from 10 June 2026
  3. CWithin 15 days after expiry of one year from 10 June 2026
  4. DWithin 30 days after expiry of three months from 10 June 2026

Explanation

For goods not exported, Rule 96A(1)(a) gives fifteen days after expiry of three months from the invoice date, unless the Commissioner allows a longer period. Three months end on 10 September 2026, so payment is due by 25 September 2026. The one-year period applies to non-receipt of payment, not to non-export.

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