Refund filing under GST: ISD, composition and non resident returns suffice; export and cess refund rules clarified. Input Service Distributors, composition taxpayers and non resident taxable persons may claim refunds without filing FORM GSTR 1 or FORM GSTR 3B by relying on their prescribed returns (GSTR 6, GSTR 4, GSTR 5). Exporters who misreported zero rated supplies in GSTR 3B may file refund applications for earlier periods subject to an aggregate cap drawn from relevant GSTR 3B columns. Unutilized compensation cess credit on inputs used for goods not leviable to cess may be refunded for zero rated supplies under bond or LUT, but cess credit cannot be used to pay integrated tax where tax was paid; bond/LUT is not required for zero rated exempted or non GST goods. Rule 96(10) restriction applies only to exporters directly receiving supplies from suppliers availing specified notification benefits.
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Provisions expressly mentioned in the judgment/order text.
Refund filing under GST: ISD, composition and non resident returns suffice; export and cess refund rules clarified.
Input Service Distributors, composition taxpayers and non resident taxable persons may claim refunds without filing FORM GSTR 1 or FORM GSTR 3B by relying on their prescribed returns (GSTR 6, GSTR 4, GSTR 5). Exporters who misreported zero rated supplies in GSTR 3B may file refund applications for earlier periods subject to an aggregate cap drawn from relevant GSTR 3B columns. Unutilized compensation cess credit on inputs used for goods not leviable to cess may be refunded for zero rated supplies under bond or LUT, but cess credit cannot be used to pay integrated tax where tax was paid; bond/LUT is not required for zero rated exempted or non GST goods. Rule 96(10) restriction applies only to exporters directly receiving supplies from suppliers availing specified notification benefits.
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