In terms of Rule 96A, it is specified that a registered person would be liable to pay applicable tax along with interest within fifteen days from the following date:
In case of services – after the expiry of one year or such further period as may be allowed by the Commissioner from the date of issue of export invoice, if the payment is not received by the exporter in convertible foreign exchange.
If the tax is remitted in terms of Rule 96A of CGST/ SGST Rules, the relevant zero-rated supplies should not be declared against Sl. No. 7C since the tax on such supplies have been remitted. Being an inter-State supply that has failed the condition of repatriation of forex (only in case of services), output tax will become payable on transactions earlier considered as export ofservices.