Clarifications on exports related refund issues.

Zero rated exports: procedural clarifications secure refund processing, LUT acceptance, one deficiency memo, and limited document demands.

Clarifies export related refund procedures: drawback limited to basic customs duty does not bar refund of unutilized input tax credit; Table 9 of FORM GSTR 1 and FORM GSTR 3B rectifications must be considered for mismatches; delayed LUT filing may be condoned and post facto zero rating allowed; actual export after prescribed periods need not trigger pre refund tax payment if export occurred and Commissioner may grant extensions; only one deficiency memo per refund application is permissible; transitional credit is excluded from Net ITC; use the lower of GST invoice and shipping bill values for refund; BRC/FIRC required for services but not goods; limited documentary requirements listed; applies from 1 July 2017.