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of <h1>Andhra Pradesh Issues New Guidelines for ITC Refunds on Electricity Exports, Adds Clause and Statement 3B to APGST Rules.</h1> The Government of Andhra Pradesh has issued guidelines for filing refunds of unutilized Input Tax Credit (ITC) due to the export of electricity. Electricity is classified as 'goods' under GST, but lacks a requirement for a Shipping Bill/Bill of Export, complicating refund claims. A new clause and Statement 3B have been added to the APGST Rules, 2017 to address this. Applicants must file electronically under 'Any Other' in FORM GST RFD-01, providing export details and energy schedules. The refund calculation uses a specific formula, considering the turnover of exported electricity. Proper officers will verify claims, ensuring no ITC is availed for domestic supplies.
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