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of <h1>Sikkim Updates SGST Rules for ITC Refunds on Electricity Exports; New Filing Requirements and Rule 89(4) Apply.</h1> The circular issued by the Government of Sikkim addresses the procedure for filing refunds of unutilized Input Tax Credit (ITC) for the export of electricity. Due to the lack of a requirement for a Shipping Bill or Bill of Export for electricity, a new clause and statement have been added to the SGST Rules, 2017, to facilitate these refunds. Applicants must file electronically under the 'Any Other' category in FORM GST RFD-01 and provide specific documentation, including export invoices and energy details. The relevant date for filing is the last day of the month of export. Refund calculations follow Rule 89(4), considering zero-rated supplies and excluding domestic electricity turnover. Proper officers will verify and process claims based on these guidelines.
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