GST refunds clarified: eligibility and procedure for ISDs, composition taxpayers, non resident taxable persons, and exporters claiming credits. Refund claims by ISDs, composition taxpayers and non-resident taxable persons do not require FORM GSTR-1 or FORM GSTR-3B; their category-specific returns (GSTR-6, GSTR-4, GSTR-5) suffice. Exporters who misdeclared integrated tax/zero-rated supplies in GSTR-3B for 01.07.2017-31.03.2018 may file refund applications capped by aggregate amounts in the relevant GSTR-3B columns. Unutilized input tax credit of compensation cess may be refunded for zero rated supplies under bond/LUT but not where zero rating is by payment of integrated tax. LUT/bond is not required for zero rated exports of exempted or non GST goods. The restriction on claiming benefits where suppliers availed specified notifications applies only to exporters directly receiving goods from such suppliers.
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Provisions expressly mentioned in the judgment/order text.
GST refunds clarified: eligibility and procedure for ISDs, composition taxpayers, non resident taxable persons, and exporters claiming credits.
Refund claims by ISDs, composition taxpayers and non-resident taxable persons do not require FORM GSTR-1 or FORM GSTR-3B; their category-specific returns (GSTR-6, GSTR-4, GSTR-5) suffice. Exporters who misdeclared integrated tax/zero-rated supplies in GSTR-3B for 01.07.2017-31.03.2018 may file refund applications capped by aggregate amounts in the relevant GSTR-3B columns. Unutilized input tax credit of compensation cess may be refunded for zero rated supplies under bond/LUT but not where zero rating is by payment of integrated tax. LUT/bond is not required for zero rated exports of exempted or non GST goods. The restriction on claiming benefits where suppliers availed specified notifications applies only to exporters directly receiving goods from such suppliers.
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