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of <h1>West Bengal Clarifies GST Refunds: No GSTR-1/3B for ISDs, Composition, Non-Residents; Export Refunds Simplified.</h1> The circular issued by the West Bengal Directorate of Commercial Taxes addresses various refund-related issues under the GST framework. It clarifies that Input Service Distributors, composition taxpayers, and non-resident taxable persons are not required to file FORM GSTR-1 and GSTR-3B for refund claims. It allows registered persons to claim refunds for integrated tax paid on exports and supplies to SEZs, even if errors were made in FORM GSTR-3B. Exporters can claim refunds on unutilized input tax credit for compensation cess, and no bond or LUT is needed for zero-rated exports of exempt or non-GST goods. The circular also explains restrictions under rule 96(10) on exporters receiving goods from suppliers benefiting from certain notifications.
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