TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>West Bengal GST Circular: Export Refund Clarifications on Input Tax Credits, Invoice Amendments, and Documentation Procedures.</h1> The circular issued by the Commissioner of State Tax, West Bengal, addresses various issues related to export refunds under the West Bengal Goods and Services Tax Act, 2017. It clarifies that suppliers availing of customs duty drawbacks can still claim refunds on unutilized input tax credits. Amendments to invoice details in GSTR-1 are permitted to rectify mismatches affecting refund claims. Exporters making zero-rated supplies without a Letter of Undertaking (LUT) may have delays condoned. The circular also outlines procedures for handling discrepancies in invoice and shipping bill values, transitional credit refunds, and the filing frequency of refund claims. Additionally, it emphasizes the non-requirement of proof of realization for export goods refunds and specifies necessary documentation for processing refund claims.
TaxTMI 
TaxTMI 
