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of <h1>Bihar Allows Tax Refunds for Airport Retailers on Indigenous Goods Sold to Tourists Under GST Act 2017.</h1> The Government of Bihar has issued a circular allowing retail outlets at international airport departure areas beyond immigration to claim refunds on state taxes paid for indigenous goods supplied to international tourists. These retail outlets, registered under the Bihar Goods and Services Tax Act, 2017, can apply for refunds on taxes paid for inward supplies of goods sold to tourists against foreign exchange. The circular outlines the conditions, procedures, and documentation required for refund claims, emphasizing electronic record maintenance and manual filing until online facilities are available. The scheme is effective from July 1, 2019, and applies retroactively to eligible supplies made before this date.
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