Circular of the Department of Revenue dated 8th August, 2026 on section 4 of the Union Territory Goods and Services Tax Act, 2017 [C10-K47]

As at 7 September 2026. In force from 8 August 2026.

Dates: made 8 August 2026; in force 8 August 2026; ceased none recorded. Gazette: none recorded. Band B.

Synthetic. This instrument and its words are generated by the register beneath an Act whose title, number and year are real.

Cite: Circular of the Department of Revenue dated 8th August, 2026 on section 4 of the Union Territory Goods and Services Tax Act, 2017, Circular F. No. 35/32/2026 [C10-K47]. Machine: C10-K47.

F. No. 35/32/2026-DEPA

Government of India

Ministry of Finance

Department of Revenue

New Delhi, dated the 8th August, 2026

All propers officer and Commissioners

Subject: Section 4 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the export of goods, regarding.

1. References have been received in the Department of Revenue seeking clarification on the manner in which section 4 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) (hereinafter referred to as the Act) is to be applied to exporters who undertake the export of goods at more than one place.

2. The matter has been examined. Section 4 of the Act requires every exporter to make an application to the Board within the period stated in that section.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the export of goods is undertaken, and the Board shall process each application in accordance with section 4 of the Act and the rules made thereunder.

4. Difficulties, if any, in the implementation of this circular may be brought to the notice of the Department of Revenue.

(Under Secretary to the Government of India)

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