Circular Clarifies Export Refunds Under Rajasthan GST Act 2017: Input Tax Credit, LUTs, and Documentation Explained.

The circular addresses various issues related to export refunds under the Rajasthan Goods and Services Tax Act, 2017. It clarifies that suppliers availing drawbacks on basic customs duty can still claim refunds on unutilized input tax credits. Amendments to invoice details can be made through Table 9 of FORM GSTR-1 to rectify mismatches. Exporters can export without integrated tax using a Letter of Undertaking (LUT), and delays in LUT submission may be condoned. The circular emphasizes that refund claims should not be denied due to minor procedural lapses, and it outlines the required documentation for processing refund claims. The circular applies to exports made on or after July 1, 2017.

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