Receipt of payment through a payment gateway is considered a valid form of receipt of export proceeds under GST.

The Hon’ble Madras High Court in case of M/s. Afortune Trding Research Lab LLP, v Additional Commissioner (Appeals I) – Madras High Court held that any receipts routed through Paypal, an intermediary who receives export proceeds in convertible foreign exchange and remits the same to the exporter will qualify as export of services and will be eligible for refund

 

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