Refund eligibility for GST claims: specified returns suffice and special rules govern zero rated supplies and cess credit refunds. An ISD, composition taxpayer or non resident taxable person may claim refund of electronic ledger balances without filing FORM GSTR 1 or FORM GSTR 3B; their respective statutory returns (FORM GSTR 6, FORM GSTR 4, FORM GSTR 5) suffice. Exporters who misclassified zero rated supplies in FORM GSTR 3B for specified tax periods may file refunds if claimed integrated tax/cess does not exceed the aggregate of columns 3.1(a)-3.1(c) of the filed FORM GSTR 3B. Refund of unutilized compensation cess credit is allowed for zero rated supplies under bond or LUT but not where zero rating is by payment of integrated tax. Bond/LUT is not required for export of exempted or non GST goods for refund claims. Rule 96(10) restriction applies only to exporters directly receiving supplies from suppliers availing specified notifications.
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 claims: specified returns suffice and special rules govern zero rated supplies and cess credit refunds.
An ISD, composition taxpayer or non resident taxable person may claim refund of electronic ledger balances without filing FORM GSTR 1 or FORM GSTR 3B; their respective statutory returns (FORM GSTR 6, FORM GSTR 4, FORM GSTR 5) suffice. Exporters who misclassified zero rated supplies in FORM GSTR 3B for specified tax periods may file refunds if claimed integrated tax/cess does not exceed the aggregate of columns 3.1(a)-3.1(c) of the filed FORM GSTR 3B. Refund of unutilized compensation cess credit is allowed for zero rated supplies under bond or LUT but not where zero rating is by payment of integrated tax. Bond/LUT is not required for export of exempted or non GST goods for refund claims. Rule 96(10) restriction applies only to exporters directly receiving supplies from suppliers availing specified notifications.
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