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of <h1>New GST Rule: File Unutilized ITC Refunds for Electricity Exports Without Shipping Bill Under CGST Rules, 2017.</h1> The circular addresses the procedure for filing refunds of unutilized Input Tax Credit (ITC) related to the export of electricity under GST. Due to electricity being classified as 'goods,' but without the requirement of a Shipping Bill for export, a new clause and statement have been added to the CGST Rules, 2017. Applicants must file electronically under 'Any Other' category and provide specific documentation, including export invoices and energy export details. The refund calculation will use a specified formula, and the relevant date for filing is the last day of the month of export. Proper officers will verify and process claims accordingly.
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