Cir.No.138/08/2020 GST dt.6.5.20 As per notificationno.40/2017-CentralTax(Rate)dated23.10.2017,a registered supplierisallowedtosupplythegoodstoaregisteredrecipient(merchantexporter)at0.1%provided,inter-alia,thatthemerchantexporterexportsthegoodswithinaperiodofninetydaysfromthedateofissueofataxinvoicebytheregisteredsupplier.Requesthasbeenmadetoclarifytheprovisionvis-à-vistheexemptionprovidedvidenotificationno.35/2020-CentralTaxdated03.04.2020.i.Vide notification No. 35/2020-Central Tax dated 03.04.2020, time limit for compliance of any action by any person which falls during the period from 20.03.2020 to 29.06.2020 has been extended up to 30.06.2020, where completion or compliance of such action has not been made within such time. ii.Notification no. 40/2017-Central Tax (Rate) dated 23.10.2017 was issued under powers conferred by section 11 of the CGST Act, 2017. The exemption provided in notification No. 35/2020-Central Tax dated 03.04.2020 is applicable for section 11 as well.iii.Accordingly, it is clarified that the said requirement of exporting the goods by the merchant exporter within 90 days from the

Link