Refund of unutilised ITC on export of electricity clarified: filing steps, documentary proof, and calculation method specified. Procedure for refund of unutilised Input Tax Credit on export of electricity requires electronic filing in FORM GST RFD-01 under 'Any Other' with specified remark, uploading Statement 3B, the RPC-issued monthly Regional Energy Account showing scheduled energy, agreements showing tariff per unit, and a Statement 3A calculation. The relevant date is the last date of the month as per the REA. Refunds are calculated by applying the zero-rated supply formula using scheduled energy multiplied by contractual tariff (lower quantity between invoice and REA), and adjusted total turnover excludes domestic electricity; officers verify ITC non availment for domestic supply before directing debit and issuing refund orders.
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Provisions expressly mentioned in the judgment/order text.
Refund of unutilised ITC on export of electricity clarified: filing steps, documentary proof, and calculation method specified.
Procedure for refund of unutilised Input Tax Credit on export of electricity requires electronic filing in FORM GST RFD-01 under "Any Other" with specified remark, uploading Statement 3B, the RPC-issued monthly Regional Energy Account showing scheduled energy, agreements showing tariff per unit, and a Statement 3A calculation. The relevant date is the last date of the month as per the REA. Refunds are calculated by applying the zero-rated supply formula using scheduled energy multiplied by contractual tariff (lower quantity between invoice and REA), and adjusted total turnover excludes domestic electricity; officers verify ITC non availment for domestic supply before directing debit and issuing refund orders.
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