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of <h1>Haryana GST Update: New Rule 89 Clause Simplifies Refund Process for Unutilized ITC on Electricity Exports.</h1> The circular addresses the procedure for filing refunds of unutilized Input Tax Credit (ITC) due to the export of electricity under the Haryana GST framework. It acknowledges the lack of a shipping bill requirement for electricity exports and introduces a new clause in Rule 89 of the HGST Rules, 2017, along with Statement 3B in FORM GST RFD-01. Applicants must file electronically under 'Any Other' and provide detailed documentation, including export invoices and energy schedules. The refund calculation uses a specified formula, considering electricity as a zero-rated supply. The relevant date for filing is the last day of the export month, as per the Regional Energy Account.
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