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of <h1>Himachal Pradesh Excise Dept clarifies GST refund process for deemed export and zero-rated supplies, extends claim period.</h1> The circular from the Himachal Pradesh Excise and Taxation Department addresses GST refund issues, specifically for deemed export supplies and zero-rated supplies. It clarifies that recipients of deemed export supplies can claim refunds without ITC restrictions, amending a previous circular. The circular also extends the period for filing refund claims for zero-rated supplies incorrectly reported in tax forms until March 31, 2021. Additionally, it provides guidance on calculating the adjusted total turnover for refund purposes, applying a restriction on turnover value for zero-rated supplies. The circular is effective from March 12, 2021.
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