Refund eligibility for GST credits clarified: filing and documentation rules for exporters, ISDs, composition and non-residents. Refund claims by an Input Service Distributor, composition taxpayer, or non-resident taxable person do not require FORM GSTR-1 or FORM GSTR-3B; their specific returns (GSTR-6, GSTR-4, GSTR-5) suffice. Portal refunds are permitted for prior mismatches between GSTR-3B and GSTR-1 within the specified historical window subject to an aggregate cap across GSTR-3B columns. Exporters may claim refund of unutilized compensation cess credit on inputs for zero-rated supplies under bond or LUT, but cess credit cannot be used to pay integrated tax. Bond/LUT is not required for zero-rated exempted or non-GST goods. Rule 96(10) restriction applies only to exporters directly receiving goods from suppliers availing specified notifications and not to indirect procurements or certain capital goods scenarios.
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Provisions expressly mentioned in the judgment/order text.
Refund eligibility for GST credits clarified: filing and documentation rules for exporters, ISDs, composition and non-residents.
Refund claims by an Input Service Distributor, composition taxpayer, or non-resident taxable person do not require FORM GSTR-1 or FORM GSTR-3B; their specific returns (GSTR-6, GSTR-4, GSTR-5) suffice. Portal refunds are permitted for prior mismatches between GSTR-3B and GSTR-1 within the specified historical window subject to an aggregate cap across GSTR-3B columns. Exporters may claim refund of unutilized compensation cess credit on inputs for zero-rated supplies under bond or LUT, but cess credit cannot be used to pay integrated tax. Bond/LUT is not required for zero-rated exempted or non-GST goods. Rule 96(10) restriction applies only to exporters directly receiving goods from suppliers availing specified notifications and not to indirect procurements or certain capital goods scenarios.
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