{"apiVersion":1,"release":"r-2026-09-08-012","packet":{"code":"C10K47","written":"C10-K47","title":"Circular of the Department of Revenue dated 8th August, 2026 on section 4 of the Union Territory Goods and Services Tax Act, 2017","status":"As at 8 September 2026. In force from 8 August 2026.","path":"/C10-K47","asAt":null,"sha256":"1e37d3f4e515ace315f71243277d59d6f1ceec147cf847d39b9ead2399c8f2c0","blocks":[{"kind":"title","segs":["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]"]},{"kind":"status","segs":["As at 8 September 2026. ","In force from ","8 August 2026","."]},{"kind":"line","segs":["Dates: made 8 August 2026; in force 8 August 2026; ceased none recorded. Gazette: none recorded. Band B."]},{"kind":"line","segs":["Synthetic. This instrument and its words are generated by the register beneath an Act whose title, number and year are real."]},{"kind":"line","segs":["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."]},{"kind":"law","text":"F. No. 35/32/2026-DEPA\nGovernment of India\nMinistry of Finance\nDepartment of Revenue\nNew Delhi, dated the 8th August, 2026\nTo\nAll propers officer and Commissioners\nSubject: Section 4 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the export of goods, regarding.\n1. 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.\n2. 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.\n3. 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.\n4. Difficulties, if any, in the implementation of this circular may be brought to the notice of the Department of Revenue.\n(Under Secretary to the Government of India)","runs":[{"start":392,"end":470,"href":"/S28-A0G","title":"Section 4, Union Territory Goods and Services Tax Act, 2017","kind":"citation"}]},{"kind":"heading","segs":["Made under"]},{"kind":"item","segs":["No enabling provision stated."]},{"kind":"heading","segs":["Acts on (0)"]},{"kind":"item","segs":["none"]},{"kind":"heading","segs":["Acted on by (0)"]},{"kind":"item","segs":["none"]},{"kind":"heading","segs":["Not held (0)"]},{"kind":"item","segs":["none"]}],"connections":[],"connectionsTruncated":false,"synthetic":true,"source":{"synthetic":true,"textState":"held","version":{"number":1,"from":"2026-08-08","to":null,"sha256":"1e37d3f4e515ace315f71243277d59d6f1ceec147cf847d39b9ead2399c8f2c0","language":"eng","synthetic":true,"sourceRecord":{"title":"Circular of the Department of Revenue dated 8th August, 2026 on section 4 of the Union Territory Goods and Services Tax Act, 2017","code":"C10-K47"},"changedBy":null,"attributionNotice":"The recorded source is the containing instrument, not an identified amending instrument. Amendment attribution is not established.","note":"Generated by the register from the instrument's real title, number and year; the words are synthetic.","path":"/C10-K47@2026-08-08"},"versions":[{"number":1,"from":"2026-08-08","to":null,"sha256":"1e37d3f4e515ace315f71243277d59d6f1ceec147cf847d39b9ead2399c8f2c0","language":"eng","synthetic":true,"sourceRecord":{"title":"Circular of the Department of Revenue dated 8th August, 2026 on section 4 of the Union Territory Goods and Services Tax Act, 2017","code":"C10-K47"},"changedBy":null,"attributionNotice":"The recorded source is the containing instrument, not an identified amending instrument. Amendment attribution is not established.","note":"Generated by the register from the instrument's real title, number and year; the words are synthetic.","path":"/C10-K47@2026-08-08"}]},"particulars":[{"label":"Class","value":"Circular of the Department of Revenue"},{"label":"Citation","value":"Circular F. No. 35/32/2026"},{"label":"Number","value":"F. No. 35/32/2026"},{"label":"Authority","value":"Department of Revenue"},{"label":"Assent","value":"Not recorded"},{"label":"Published","value":"8 August 2026"},{"label":"Gazette","value":"Not recorded"},{"label":"Jurisdiction","value":"IN"}],"jurisdiction":"IN","dates":{"made":"2026-08-08","inForce":"2026-08-08","ceased":null},"changedBy":[],"quality":{"answerUse":"limited","status":"not-audited","checkedOn":null,"reason":"Stored text, not a certification of completeness, current law or personal applicability. Exact quotation matching checks wording only.","publications":[]}},"canonical":"/C10-K47","text":"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]\nAs at 8 September 2026. In force from 8 August 2026.\nDates: made 8 August 2026; in force 8 August 2026; ceased none recorded. Gazette: none recorded. Band B.\nSynthetic. This instrument and its words are generated by the register beneath an Act whose title, number and year are real.\nCite: 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.\nF. No. 35/32/2026-DEPA\nGovernment of India\nMinistry of Finance\nDepartment of Revenue\nNew Delhi, dated the 8th August, 2026\nTo\nAll propers officer and Commissioners\nSubject: Section 4 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the export of goods, regarding.\n1. 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.\n2. 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.\n3. 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.\n4. Difficulties, if any, in the implementation of this circular may be brought to the notice of the Department of Revenue.\n(Under Secretary to the Government of India)\nMade under\nNo enabling provision stated.\nActs on (0)\nnone\nActed on by (0)\nnone\nNot held (0)\nnone"}