Refund of unutilised ITC for export of electricity: claim process and Rule 89 calculation clarified using monthly REA. Procedure for refund of unutilised Input Tax Credit on export of electricity: file FORM GST RFD-01 under 'Any Other' with remark 'Export of electricity- without payment of tax (accumulated ITC)', upload Statement 3B, the monthly Regional Energy Account issued by RPC Secretariat, export invoices, tariff agreements, and Statement-3A calculation. Relevant date is the last date of the month as per the monthly REA. Refund calculation follows Rule 89(4): exported turnover = scheduled energy (REA) x tariff per unit, using the lower of REA and invoice quantities; Adjusted Total Turnover excludes domestic electricity turnover.
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Provisions expressly mentioned in the judgment/order text.
Refund of unutilised ITC for export of electricity: claim process and Rule 89 calculation clarified using monthly REA.
Procedure for refund of unutilised Input Tax Credit on export of electricity: file FORM GST RFD-01 under "Any Other" with remark "Export of electricity- without payment of tax (accumulated ITC)", upload Statement 3B, the monthly Regional Energy Account issued by RPC Secretariat, export invoices, tariff agreements, and Statement-3A calculation. Relevant date is the last date of the month as per the monthly REA. Refund calculation follows Rule 89(4): exported turnover = scheduled energy (REA) x tariff per unit, using the lower of REA and invoice quantities; Adjusted Total Turnover excludes domestic electricity turnover.
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