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of <h1>Goa GST Circular Clarifies Export Refunds: ITC Restrictions, GSTR-1 Amendments, and Compliance for LUT-Free Exports.</h1> The circular issued by the Goa Department of Commercial Taxes addresses various issues related to export refunds under the Goa GST Act. It clarifies that suppliers availing integrated tax drawback cannot claim input tax credit refunds. Amendments to GSTR-1 can rectify data mismatches affecting refund claims. Exports without a Letter of Undertaking (LUT) may still qualify for benefits if proven compliant. Exporters are advised on handling discrepancies in export timelines and values between invoices and shipping bills. The circular also outlines procedures for refund claims, including the necessity of specific documentation and the inadmissibility of multiple deficiency memos per application. It emphasizes that minor procedural errors should not delay refunds.
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