Refund claims procedure clarified: procedural sufficiency for ISD, composition and non resident taxpayers and export refunds. Clarifications specify that ISDs, composition taxpayers and non resident taxable persons need not file FORM GSTR 1 or FORM GSTR 3B to claim refunds; instead their applicable returns (GSTR 6, GSTR 4, GSTR 5) suffice. For exports misdeclared in GSTR 3B for 1 7 2017 to 31 3 2018, RFD 01A may be filed provided claimed integrated tax/cess refund does not exceed the aggregate reported in columns 3.1(a)-(c) of GSTR 3B. Exporters may claim refund of unutilized compensation cess credit for zero rated supplies under bond/LUT, but cess credit cannot be used to pay integrated tax. Bond/LUT is not required for zero rated exempt or non GST goods. Rule 96(10) restriction applies only where exporters directly receive goods from suppliers availing specified notifications.
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Provisions expressly mentioned in the judgment/order text.
Refund claims procedure clarified: procedural sufficiency for ISD, composition and non resident taxpayers and export refunds.
Clarifications specify that ISDs, composition taxpayers and non resident taxable persons need not file FORM GSTR 1 or FORM GSTR 3B to claim refunds; instead their applicable returns (GSTR 6, GSTR 4, GSTR 5) suffice. For exports misdeclared in GSTR 3B for 1 7 2017 to 31 3 2018, RFD 01A may be filed provided claimed integrated tax/cess refund does not exceed the aggregate reported in columns 3.1(a)-(c) of GSTR 3B. Exporters may claim refund of unutilized compensation cess credit for zero rated supplies under bond/LUT, but cess credit cannot be used to pay integrated tax. Bond/LUT is not required for zero rated exempt or non GST goods. Rule 96(10) restriction applies only where exporters directly receive goods from suppliers availing specified notifications.
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