Is Invalidation facility permitted on Advance Authorization scheme under GST?


Advance Authorization scheme and invalidation


Is Invalidation facility permitted on Advance Authorization scheme under GSTThe information on this post is about Advance Authorization scheme and invalidation under GST.

Invalidation facility will be available for Advance Authorisation, but applicable GST would need to be paid while making local procurement, using an invalidation letter.


Input Tax Credit (ITC) of the GST paid on such local procurement can be availed as per CGST Rules 2017. Please also refer to DGFT Trade Notice No.11/2018 dated 30.06.2017.



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Hardik k: Best alternative scheme Hello Sir, My name is Hardik and currently, I am pursuing MBA International Business from Department of commerce, Delhi University. I was going through your article titled 'Impact of GST implication on advance Authorization scheme' and being a student of international business and performing a research on the clothes industry, a question came into my mind - " What is the best export scheme alternative to advance Authorization scheme post GST in which fabric will be my input import ? " . It would be really nice if you could help me with this.

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