Refund of unutilised ITC for export of electricity: filing, documentation and calculation rules under GST procedures. Refund claims of unutilised Input Tax Credit for export of electricity must be filed in FORM GST RFD-01 under 'Any Other' with the remark 'Export of electricity- without payment of tax (accumulated ITC)'; applicants must upload Statement 3B with export invoice details, monthly Regional Energy Account (REA) statement of scheduled energy from the RPC Secretariat and tariff agreements, and provide a refund calculation in Statement 3A. The refund is calculated using the rule 89(4) formula, with turnover of exports determined by scheduled energy in the REA multiplied by the agreed tariff per unit; where quantities differ between invoice and REA, the lower is used.
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Provisions expressly mentioned in the judgment/order text.
Refund of unutilised ITC for export of electricity: filing, documentation and calculation rules under GST procedures.
Refund claims of unutilised Input Tax Credit for export of electricity must be filed in FORM GST RFD-01 under "Any Other" with the remark "Export of electricity- without payment of tax (accumulated ITC)"; applicants must upload Statement 3B with export invoice details, monthly Regional Energy Account (REA) statement of scheduled energy from the RPC Secretariat and tariff agreements, and provide a refund calculation in Statement 3A. The refund is calculated using the rule 89(4) formula, with turnover of exports determined by scheduled energy in the REA multiplied by the agreed tariff per unit; where quantities differ between invoice and REA, the lower is used.
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