Refund of unutilised ITC on export of electricity: filing, documentation and calculation procedure clarified for applicants. Claimants must file FORM GST RFD-01 under 'Any Other' with remark 'Export of electricity- without payment of tax (accumulated ITC)', upload Statement 3B (export invoice details, energy exported, tariff per unit), monthly REA statement of scheduled energy from RPC Secretariat and export agreement(s), and Statement 3A showing refund calculation. No initial debit from the electronic credit ledger is required; the proper officer may later request debit via FORM GST DRC-03 before issuing refund and payment orders. Turnover for refund uses REA scheduled energy multiplied by contracted tariff, using the lower of invoice or REA quantities where they differ.
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Provisions expressly mentioned in the judgment/order text.
Refund of unutilised ITC on export of electricity: filing, documentation and calculation procedure clarified for applicants.
Claimants must file FORM GST RFD-01 under "Any Other" with remark "Export of electricity- without payment of tax (accumulated ITC)", upload Statement 3B (export invoice details, energy exported, tariff per unit), monthly REA statement of scheduled energy from RPC Secretariat and export agreement(s), and Statement 3A showing refund calculation. No initial debit from the electronic credit ledger is required; the proper officer may later request debit via FORM GST DRC-03 before issuing refund and payment orders. Turnover for refund uses REA scheduled energy multiplied by contracted tariff, using the lower of invoice or REA quantities where they differ.
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