Refund of unutilised ITC on export of electricity clarified: filing procedure, documents, relevant date and calculation method. Applicants must file Form GST RFD-01 under 'any other' with remark 'Export of electricity-without payment of tax', upload Statement 3B (export invoices, energy exported, tariff per unit), the Regional Energy Account (REA) statement from the RPC Secretariat and tariff agreement. The relevant date is the last date of the month as per the monthly REA. Refund is calculated under rule 89(4) using scheduled REA energy multiplied by contracted tariff (using the lower of REA or invoice quantity), with adjusted total turnover excluding domestic electricity; officer verification and debit via Form GST DRC-03 precede issuance of RFD-06 and RFD-05.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund of unutilised ITC on export of electricity clarified: filing procedure, documents, relevant date and calculation method.
Applicants must file Form GST RFD-01 under "any other" with remark "Export of electricity-without payment of tax", upload Statement 3B (export invoices, energy exported, tariff per unit), the Regional Energy Account (REA) statement from the RPC Secretariat and tariff agreement. The relevant date is the last date of the month as per the monthly REA. Refund is calculated under rule 89(4) using scheduled REA energy multiplied by contracted tariff (using the lower of REA or invoice quantity), with adjusted total turnover excluding domestic electricity; officer verification and debit via Form GST DRC-03 precede issuance of RFD-06 and RFD-05.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
