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of <h1>Maharashtra Tax Circular Clarifies GST Refund Procedures for Various Taxpayers, Including Input Service Distributors and Exporters.</h1> The circular issued by the Commissioner of State Tax, Maharashtra, addresses various refund-related issues under the Maharashtra Goods and Services Tax Act, 2017. It clarifies procedures for refund claims by Input Service Distributors, composition taxpayers, and non-resident taxable persons, stating that filing certain forms like GSTR-1 and GSTR-3B is not mandatory for them. The document also provides guidance on refund applications for integrated tax paid on exports and Special Economic Zone supplies, and clarifies conditions for claiming refunds of unutilized input tax credit, including compensation cess. Additionally, it addresses the requirements for zero-rated supplies of exempted or non-GST goods.
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