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Goods Exported but Payment not Received from the Foreign Customer

There are various benefits which are provided to the exporters under GST law, Customs & FTP law, like refund of IGST or accumulated ITC under GST, duty drawbacks under Customs and RoDTEP benefit under the FTP. The reason for providing these benefits to the exporter is that they help in earning the foreign currency (FOREX) to the government. But what if these export proceeds are not realised? In this article we will discuss this situation........... Read More