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of <h1>Assam Govt Circular: Tax Refund Process for Retail Outlets at Airports Serving International Tourists Explained Under GST Act.</h1> The circular issued by the Government of Assam outlines the procedure for retail outlets at international airport departure areas to claim refunds on taxes paid for indigenous goods supplied to outgoing international tourists against foreign exchange. Retail outlets must be registered under the Assam GST Act and maintain electronic records of transactions. The refund process involves manual filing of claims with necessary documentation, and the refund is based on invoices of inward supplies. The scheme is effective from July 1, 2019, and applies to eligible supplies made after this date. The circular clarifies procedures without interpreting the Act or rules.
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