Zero rated supplies: refunds of unutilized GST credit allowed with procedural condonation and specified documentation requirements. Clarifies export-related refund eligibility and procedure under HPGST: drawback limited to basic customs duty does not bar refund of unutilized GST credit; delayed LUT filing may be condoned where exports are established; Table 9 amendments in GSTR-1 and GSTR-3B rectifications must be considered in refund processing; lower of GST invoice value and shipping bill value to be allowed for refund; only one deficiency memo per refund application with requirement to file a fresh application; transitional credits are excluded from 'Net ITC' for refund calculations; refunds under existing laws to follow prior-law procedures.
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Provisions expressly mentioned in the judgment/order text.
Zero rated supplies: refunds of unutilized GST credit allowed with procedural condonation and specified documentation requirements.
Clarifies export-related refund eligibility and procedure under HPGST: drawback limited to basic customs duty does not bar refund of unutilized GST credit; delayed LUT filing may be condoned where exports are established; Table 9 amendments in GSTR-1 and GSTR-3B rectifications must be considered in refund processing; lower of GST invoice value and shipping bill value to be allowed for refund; only one deficiency memo per refund application with requirement to file a fresh application; transitional credits are excluded from 'Net ITC' for refund calculations; refunds under existing laws to follow prior-law procedures.
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