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of <h1>Andhra Pradesh Circular Clarifies GST Refunds for Input Service Distributors, Exporters, and More; Highlights Rule 96(10) Restrictions.</h1> The Andhra Pradesh Commercial Taxes Department issued a circular to clarify refund-related issues under the GST framework. It addresses refund claims by Input Service Distributors, composition taxpayers, and non-resident taxable persons, stating that filing FORM GSTR-1 and GSTR-3B is not mandatory for them. The circular also clarifies procedures for refund applications concerning integrated tax on exports and supplies to SEZs, refund of unutilized input tax credit on compensation cess, and export of exempt or non-GST goods. Additionally, it outlines the restrictions under rule 96(10) on exporters receiving goods from suppliers benefiting from specific tax notifications. The circular aims to ensure uniform implementation across the state.
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