{"id":760,"date":"2024-01-10T08:13:20","date_gmt":"2024-01-10T08:13:20","guid":{"rendered":"https:\/\/caalokkumar.com\/my-writing\/?p=760"},"modified":"2024-01-24T11:16:46","modified_gmt":"2024-01-24T11:16:46","slug":"what-is-the-gst-refund-rule-for-export-of-services-from-india","status":"publish","type":"post","link":"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/","title":{"rendered":"What is the GST Refund Rule for export of services from India?"},"content":{"rendered":"\n<p>The Goods and Services Tax (GST) in India has specific provisions for the export of services. Under GST, exports are treated as &#8216;zero-rated supplies&#8217;, which means the exporter can claim a refund for the tax paid on inputs used to provide the service. Here are the key rules and conditions for the export of services under GST:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><span style=\"text-decoration: underline;\"><strong><a href=\"http:\/\/www.caindwarka.com\" target=\"_blank\" rel=\"noreferrer noopener\">Zero-Rated Supply:<\/a><\/strong> <\/span>The export of services is considered a zero-rated supply. This implies that the services are exported without the payment of GST.<\/li>\n\n\n\n<li><strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/caalokkumar.com\/appointment.php\">Conditions for Export of Services:<\/a><\/span><\/strong> For a service to qualify as an export under GST, the following conditions must be met:<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The supplier of the service must be located in India.<\/li>\n\n\n\n<li>The recipient of the service must be located outside India.<\/li>\n\n\n\n<li>The place of supply of the service must be outside India.<\/li>\n\n\n\n<li>The payment for such service must be received by the supplier in convertible foreign exchange (or in Indian rupees wherever permitted by the Reserve Bank of India).<\/li>\n\n\n\n<li>The supplier and recipient are not merely establishments of a distinct person (i.e., they are not branches of the same entity in different locations).<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/caalokkumar.com\/appointment.php\" target=\"_blank\" rel=\"noreferrer noopener\">GST Refund of Input Tax Credit<\/a><\/span>:<\/strong> Exporters of services can claim a refund of the Input Tax Credit (ITC) for the GST paid on inputs and input services used to provide the exported service. They can export services either under a Letter of Undertaking (LUT) without payment of IGST and claim a refund of accumulated ITC or they can pay IGST and claim a refund of the IGST paid.<\/li>\n\n\n\n<li><strong><span style=\"text-decoration: underline;\"><a href=\"http:\/\/www.caalokkumar.com\" target=\"_blank\" rel=\"noreferrer noopener\">Filing of Letter of Undertaking (LUT):<\/a><\/span><\/strong> Exporters are required to furnish an LUT to export services without payment of IGST. The LUT can be submitted on the GST portal and is valid for a financial year.<\/li>\n\n\n\n<li><span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/caalokkumar.com\/my-writing\/if-a-customer-does-partial-payment-of-the-invoice-amount-how-to-adjust-or-recover-gst\/\" target=\"_blank\" rel=\"noreferrer noopener\">Time Limit for Realization of Export Proceeds:<\/a><\/strong><\/span> The payment for the exported service must be received in convertible foreign exchange (or Indian rupees where permitted) within the time limit prescribed under the Foreign Exchange Management Act, 1999. This is typically within one year from the date of export.<\/li>\n\n\n\n<li><span style=\"text-decoration: underline;\"><strong><a href=\"http:\/\/www.caalokkumar.com\" target=\"_blank\" rel=\"noreferrer noopener\">ITC &amp; GST Refund Documentation:<\/a><\/strong><\/span> Maintaining proper documentation is essential for compliance. This includes contracts, invoices, bank receipts (like the FIRC), and proof of delivery of services. These documents are necessary to claim the ITC refund and for audit purposes.<\/li>\n\n\n\n<li><span style=\"text-decoration: underline;\"><strong><a href=\"http:\/\/www.wealth4india.com\" target=\"_blank\" rel=\"noreferrer noopener\">Place of Supply Rules for Export of Services:<\/a><\/strong><\/span> Determining the place of supply is crucial in export transactions. Generally, the place of supply for services exported is considered to be the location of the recipient of services.<\/li>\n\n\n\n<li><strong><span style=\"text-decoration: underline;\"><a href=\"http:\/\/www.gstkendra.com\" target=\"_blank\" rel=\"noreferrer noopener\">Filing of GST Returns:<\/a><\/span><\/strong> Exporters must declare their export of services in their GST returns. Details of the exports and the relevant invoices detail must be furnished in the GST return forms.<\/li>\n<\/ol>\n\n\n\n<p>It&#8217;s important to comply with these regulations to avail of the benefits under GST for the export of services. Non-compliance can lead to the denial of ITC refunds and other penal actions. <\/p>\n\n\n\n<p><a href=\"https:\/\/caalokkumar.com\/my-writing\/query-what-is-firc-and-what-is-its-relevancy-in-gst\/\" target=\"_blank\" rel=\"noreferrer noopener\">Also Read &#8211; What is FIRC and What is its relevancy in GST?<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>What is the GST Rules &#038; Law for export of services from India?<\/p>\n","protected":false},"author":1,"featured_media":761,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[393,406,408,407],"tags":[401,405,400,404,403,402],"class_list":["post-760","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst-on-export","category-gst-refund","category-itc-refund","category-lut","tag-export-under-gst","tag-gst-lut","tag-gst-refund","tag-gst-retuns","tag-itc-refund","tag-lut"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What is the GST Refund Rule for export of services from India? - CA ALOK KUMAR<\/title>\n<meta name=\"description\" content=\"Under GST, exports are treated as &#039;zero-rated supplies&#039;, which means the exporter can claim a refund for the tax paid on inputs used to provide the service. Here are the key rules and conditions for the export of services under GST:\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What is the GST Refund Rule for export of services from India? - CA ALOK KUMAR\" \/>\n<meta property=\"og:description\" content=\"Under GST, exports are treated as &#039;zero-rated supplies&#039;, which means the exporter can claim a refund for the tax paid on inputs used to provide the service. Here are the key rules and conditions for the export of services under GST:\" \/>\n<meta property=\"og:url\" content=\"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/\" \/>\n<meta property=\"og:site_name\" content=\"CA ALOK KUMAR\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/ca.aloknandan\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/ca.aloknandan\" \/>\n<meta property=\"article:published_time\" content=\"2024-01-10T08:13:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-01-24T11:16:46+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/01\/Screenshot-2024-01-10-at-1.37.08-PM.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1352\" \/>\n\t<meta property=\"og:image:height\" content=\"858\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"CA ALOK KUMAR\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CA ALOK KUMAR\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/\"},\"author\":{\"name\":\"CA ALOK KUMAR\",\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657\"},\"headline\":\"What is the GST Refund Rule for export of services from India?\",\"datePublished\":\"2024-01-10T08:13:20+00:00\",\"dateModified\":\"2024-01-24T11:16:46+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/\"},\"wordCount\":503,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657\"},\"image\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/01\/Screenshot-2024-01-10-at-1.37.08-PM.png\",\"keywords\":[\"Export Under GST\",\"GST LUT\",\"GST Refund\",\"GST Retuns\",\"ITC Refund\",\"LUT\"],\"articleSection\":[\"GST on Export\",\"GST Refund\",\"ITC Refund\",\"LUT\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/\",\"url\":\"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/\",\"name\":\"What is the GST Refund Rule for export of services from India? - CA ALOK KUMAR\",\"isPartOf\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/01\/Screenshot-2024-01-10-at-1.37.08-PM.png\",\"datePublished\":\"2024-01-10T08:13:20+00:00\",\"dateModified\":\"2024-01-24T11:16:46+00:00\",\"description\":\"Under GST, exports are treated as 'zero-rated supplies', which means the exporter can claim a refund for the tax paid on inputs used to provide the service. Here are the key rules and conditions for the export of services under GST:\",\"breadcrumb\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/#primaryimage\",\"url\":\"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/01\/Screenshot-2024-01-10-at-1.37.08-PM.png\",\"contentUrl\":\"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/01\/Screenshot-2024-01-10-at-1.37.08-PM.png\",\"width\":1352,\"height\":858,\"caption\":\"What is the GST Rules & Law for export of services from India?\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/caalokkumar.com\/my-writing\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"What is the GST Refund Rule for export of services from India?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#website\",\"url\":\"https:\/\/caalokkumar.com\/my-writing\/\",\"name\":\"CA ALOK KUMAR\",\"description\":\"FCA,AICA,AML SPECILAIST,LLM,ERI-INCOMETAX\",\"publisher\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657\"},\"alternateName\":\"CA Firm in Dwarka\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/caalokkumar.com\/my-writing\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":[\"Person\",\"Organization\"],\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657\",\"name\":\"CA ALOK KUMAR\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/07\/77835prc62484-1.png\",\"contentUrl\":\"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/07\/77835prc62484-1.png\",\"width\":134,\"height\":100,\"caption\":\"CA ALOK KUMAR\"},\"logo\":{\"@id\":\"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/image\/\"},\"description\":\"Fellow member of the Institute of Chartered Accountants of India and Working as a Partner of most reputed CA firm name as S.K. Mehta &amp; Co\",\"sameAs\":[\"https:\/\/caalokkumar.com\/my-writing\",\"https:\/\/www.facebook.com\/ca.aloknandan\",\"https:\/\/www.instagram.com\/alokkrca2000\/\",\"https:\/\/www.linkedin.com\/in\/ca-alok-kumar-8146b915\/\"],\"url\":\"https:\/\/caalokkumar.com\/my-writing\/author\/caalok\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"What is the GST Refund Rule for export of services from India? - CA ALOK KUMAR","description":"Under GST, exports are treated as 'zero-rated supplies', which means the exporter can claim a refund for the tax paid on inputs used to provide the service. Here are the key rules and conditions for the export of services under GST:","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/","og_locale":"en_US","og_type":"article","og_title":"What is the GST Refund Rule for export of services from India? - CA ALOK KUMAR","og_description":"Under GST, exports are treated as 'zero-rated supplies', which means the exporter can claim a refund for the tax paid on inputs used to provide the service. Here are the key rules and conditions for the export of services under GST:","og_url":"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/","og_site_name":"CA ALOK KUMAR","article_publisher":"https:\/\/www.facebook.com\/ca.aloknandan","article_author":"https:\/\/www.facebook.com\/ca.aloknandan","article_published_time":"2024-01-10T08:13:20+00:00","article_modified_time":"2024-01-24T11:16:46+00:00","og_image":[{"width":1352,"height":858,"url":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/01\/Screenshot-2024-01-10-at-1.37.08-PM.png","type":"image\/png"}],"author":"CA ALOK KUMAR","twitter_card":"summary_large_image","twitter_misc":{"Written by":"CA ALOK KUMAR","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/#article","isPartOf":{"@id":"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/"},"author":{"name":"CA ALOK KUMAR","@id":"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657"},"headline":"What is the GST Refund Rule for export of services from India?","datePublished":"2024-01-10T08:13:20+00:00","dateModified":"2024-01-24T11:16:46+00:00","mainEntityOfPage":{"@id":"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/"},"wordCount":503,"commentCount":0,"publisher":{"@id":"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657"},"image":{"@id":"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/#primaryimage"},"thumbnailUrl":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/01\/Screenshot-2024-01-10-at-1.37.08-PM.png","keywords":["Export Under GST","GST LUT","GST Refund","GST Retuns","ITC Refund","LUT"],"articleSection":["GST on Export","GST Refund","ITC Refund","LUT"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/","url":"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/","name":"What is the GST Refund Rule for export of services from India? - CA ALOK KUMAR","isPartOf":{"@id":"https:\/\/caalokkumar.com\/my-writing\/#website"},"primaryImageOfPage":{"@id":"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/#primaryimage"},"image":{"@id":"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/#primaryimage"},"thumbnailUrl":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/01\/Screenshot-2024-01-10-at-1.37.08-PM.png","datePublished":"2024-01-10T08:13:20+00:00","dateModified":"2024-01-24T11:16:46+00:00","description":"Under GST, exports are treated as 'zero-rated supplies', which means the exporter can claim a refund for the tax paid on inputs used to provide the service. Here are the key rules and conditions for the export of services under GST:","breadcrumb":{"@id":"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/#primaryimage","url":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/01\/Screenshot-2024-01-10-at-1.37.08-PM.png","contentUrl":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/01\/Screenshot-2024-01-10-at-1.37.08-PM.png","width":1352,"height":858,"caption":"What is the GST Rules & Law for export of services from India?"},{"@type":"BreadcrumbList","@id":"https:\/\/caalokkumar.com\/my-writing\/what-is-the-gst-refund-rule-for-export-of-services-from-india\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/caalokkumar.com\/my-writing\/"},{"@type":"ListItem","position":2,"name":"What is the GST Refund Rule for export of services from India?"}]},{"@type":"WebSite","@id":"https:\/\/caalokkumar.com\/my-writing\/#website","url":"https:\/\/caalokkumar.com\/my-writing\/","name":"CA ALOK KUMAR","description":"FCA,AICA,AML SPECILAIST,LLM,ERI-INCOMETAX","publisher":{"@id":"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657"},"alternateName":"CA Firm in Dwarka","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/caalokkumar.com\/my-writing\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":["Person","Organization"],"@id":"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/6ea496b3e634d37b3de236ed1bfaf657","name":"CA ALOK KUMAR","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/image\/","url":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/07\/77835prc62484-1.png","contentUrl":"https:\/\/caalokkumar.com\/my-writing\/wp-content\/uploads\/2024\/07\/77835prc62484-1.png","width":134,"height":100,"caption":"CA ALOK KUMAR"},"logo":{"@id":"https:\/\/caalokkumar.com\/my-writing\/#\/schema\/person\/image\/"},"description":"Fellow member of the Institute of Chartered Accountants of India and Working as a Partner of most reputed CA firm name as S.K. Mehta &amp; Co","sameAs":["https:\/\/caalokkumar.com\/my-writing","https:\/\/www.facebook.com\/ca.aloknandan","https:\/\/www.instagram.com\/alokkrca2000\/","https:\/\/www.linkedin.com\/in\/ca-alok-kumar-8146b915\/"],"url":"https:\/\/caalokkumar.com\/my-writing\/author\/caalok\/"}]}},"_links":{"self":[{"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/posts\/760","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/comments?post=760"}],"version-history":[{"count":1,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/posts\/760\/revisions"}],"predecessor-version":[{"id":762,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/posts\/760\/revisions\/762"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/media\/761"}],"wp:attachment":[{"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/media?parent=760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/categories?post=760"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/caalokkumar.com\/my-writing\/wp-json\/wp\/v2\/tags?post=760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}