The person who has obtained LUT or executed Bond for export of goods have to export the goods within fifteen days from the expiry of three months of the LUT / Bond execution date or the due date can be extended by the commissioner.
GST Tip – 154
Relevant date for the refund in case of export of goods by land is the date on which the goods pass the border and in the case of export of goods by post is the date on which the goods are dispatched by the concerned post office to place outside India
GST Tip – 153
For processing of refund relevant date plays a key and it determines the eligibility of the refund to be processed. The relevant date for goods exported by sea or air, is the date on which the goods are loaded on the ship or the date on which the goods leave India.
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