Refund claims procedures: specified category returns suffice for ISD, composition and non-resident taxpayers to seek refunds. An ISD, composition taxpayer or non-resident taxable person need not file FORM GSTR-1 or FORM GSTR-3B to claim refunds; their category-specific returns (FORM GSTR-6, FORM GSTR-4, FORM GSTR-5 respectively) suffice. For specified past tax periods, refund claims of integrated tax/cess on exports or supplies to SEZs are allowed up to the aggregate declared in specified GSTR-3B columns where portal validation had previously limited claims. Exporters can claim refund of unutilized compensation cess credit on inputs for zero-rated supplies under bond/LUT, but such cess credit cannot be used to pay integrated tax; LUT/bond is not required for zero-rated exempt or non-GST goods exports. The restriction under rule 96(10) applies only to exporters directly receiving goods from suppliers who availed certain notifications.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund claims procedures: specified category returns suffice for ISD, composition and non-resident taxpayers to seek refunds.
An ISD, composition taxpayer or non-resident taxable person need not file FORM GSTR-1 or FORM GSTR-3B to claim refunds; their category-specific returns (FORM GSTR-6, FORM GSTR-4, FORM GSTR-5 respectively) suffice. For specified past tax periods, refund claims of integrated tax/cess on exports or supplies to SEZs are allowed up to the aggregate declared in specified GSTR-3B columns where portal validation had previously limited claims. Exporters can claim refund of unutilized compensation cess credit on inputs for zero-rated supplies under bond/LUT, but such cess credit cannot be used to pay integrated tax; LUT/bond is not required for zero-rated exempt or non-GST goods exports. The restriction under rule 96(10) applies only to exporters directly receiving goods from suppliers who availed certain notifications.
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