Refund of unutilised input-tax credit for exported electricity: procedural filing, documentation and calculation requirements under GST. Procedure for refund of unutilised ITC for zero-rated 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 with export invoices, energy exported and tariff, the monthly Regional Energy Account (REA) statement of scheduled energy from RPC, relevant agreements and Statement 3A calculation. Relevant date is the last date of the month as per REA. Turnover equals scheduled energy (per REA) times contracted tariff; use the lower quantity if invoice and REA differ. Compute refund per rule 89(4) formula; exclude domestic electricity from adjusted total turnover and verify no ITC on inputs for domestic supply. Debit from electronic credit ledger (Form GST DRC-03) is requested before issuance of refund and payment orders.
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 input-tax credit for exported electricity: procedural filing, documentation and calculation requirements under GST.
Procedure for refund of unutilised ITC for zero-rated 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 with export invoices, energy exported and tariff, the monthly Regional Energy Account (REA) statement of scheduled energy from RPC, relevant agreements and Statement 3A calculation. Relevant date is the last date of the month as per REA. Turnover equals scheduled energy (per REA) times contracted tariff; use the lower quantity if invoice and REA differ. Compute refund per rule 89(4) formula; exclude domestic electricity from adjusted total turnover and verify no ITC on inputs for domestic supply. Debit from electronic credit ledger (Form GST DRC-03) is requested before issuance of refund and payment orders.
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