Airport retail outlets can claim invoice based refunds on indigenous goods sold tax free to outgoing international tourists. Retail outlets beyond airport immigration may claim invoice based refunds of taxes paid on inward supplies of indigenous goods supplied to eligible outgoing international tourists; refunds exclude input services and require GST registration, maintenance of electronic records with an audit trail, passenger proof and declaration, and invoices showing no tax charged. Pending online utilities, claims are filed manually in FORM GST RFD 10B with undertakings, GSTR 3B and GSTR 2A documents; proper officers validate returns, may rely on GSTR 2A, issue refunds by tax head, coordinate interauthority payments, and recover improperly made refunds with interest. Effective 01.07.2019.