Section 34, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S28-8E4]
As at 7 September 2026. In force from 3 October 2017.
34. Grant of licence.—(1) An application for a licence to undertake the export of goods shall be made to the Board in Form GSTR-3B, accompanied by a fee of five hundred rupees. (2) The Board may, after making such inquiry as it thinks fit, grant the licence subject to such conditions as may be prescribed, or, for reasons to be recorded in writing, refuse to grant the licence. (3) A licence granted under this section shall be valid for a period of three years from the date of its grant and may be renewed in such manner as may be prescribed. (4) The Board may, after giving the licensee an opportunity of being heard, suspend or cancel a licence for contravention of any condition thereof.
Defined terms in this text (2)
Board: Section 2, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S287EX] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 279 more definitions.
goods: Section 2, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S287EX] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property
goods: 38 more definitions.
Made under this section, or naming it (0)
none
Cited by (1)
Section 33, Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 [S28-8D2], 3 October 2017, Band A. "section 34".
Not held (0)
none
Duties published under this section (0)
none