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of <h1>GST Circular Clarifies Refunds: New Rules for ISDs, Composition Taxpayers, and Exporters; Correcting Export Filing Errors Explained.</h1> The circular addresses various refund-related issues under the GST framework, providing clarifications to ensure uniform application of the law. It specifies that Input Service Distributors, composition taxpayers, and non-resident taxable persons can claim refunds without filing FORM GSTR-1 and GSTR-3B, using other specified forms instead. It also addresses errors in filing export-related tax returns, allowing corrections for certain periods. Additionally, the circular clarifies the eligibility for refunds of unutilized input tax credit on compensation cess and the conditions under which bonds or Letters of Undertaking are required. It outlines restrictions on exporters using certain tax benefits and provides guidance on related scenarios.
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