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of <h1>Delhi Trade & Taxes Circular: Guidelines for Filing Refunds of Unutilized ITC on Electricity Exports via Form GST RFD-01.</h1> The circular issued by the Department of Trade & Taxes, Delhi, addresses the procedure for filing and processing refunds of unutilized Input Tax Credit (ITC) related to the export of electricity. It outlines the method for filing refund claims electronically under the 'any other' category in Form GST RFD-01, specifying the details required, including export invoices and energy exported. The document clarifies the relevant date for filing refunds and provides a formula for calculating the refund amount, considering the turnover of zero-rated supplies. The circular also details the responsibilities of the proper officer in processing the refund claims and emphasizes the exclusion of domestic electricity turnover from adjusted total turnover calculations.
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