Refund eligibility for GST: clarifications on filing returns, export refunds, compensation cess credit and restrictions on supplier benefits. Input Service Distributors, composition taxpayers and non-resident taxable persons may claim refunds without furnishing FORM GSTR-1 or FORM GSTR-3B; their respective returns (GSTR-6, GSTR-4, GSTR-5) suffice. Exporters who misdeclared zero-rated supplies for specified tax periods may claim integrated tax/cess refund subject to aggregate limits across GSTR-3B columns. Unutilized compensation cess credit on inputs is refundable for zero-rated supplies under bond or LUT even if final product is not cessable, though such cess credit cannot be used to pay integrated tax. Bond or LUT is not required for export of exempt or non-GST goods, and the restriction on using credits where suppliers availed specified notifications applies only to direct procurements from such suppliers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund eligibility for GST: clarifications on filing returns, export refunds, compensation cess credit and restrictions on supplier benefits.
Input Service Distributors, composition taxpayers and non-resident taxable persons may claim refunds without furnishing FORM GSTR-1 or FORM GSTR-3B; their respective returns (GSTR-6, GSTR-4, GSTR-5) suffice. Exporters who misdeclared zero-rated supplies for specified tax periods may claim integrated tax/cess refund subject to aggregate limits across GSTR-3B columns. Unutilized compensation cess credit on inputs is refundable for zero-rated supplies under bond or LUT even if final product is not cessable, though such cess credit cannot be used to pay integrated tax. Bond or LUT is not required for export of exempt or non-GST goods, and the restriction on using credits where suppliers availed specified notifications applies only to direct procurements from such suppliers.
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