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of <h1>Himachal Pradesh Updates HPGST Rules for ITC Refunds on Electricity Exports; New Clause Added for Clarity.</h1> The circular from the Himachal Pradesh Department of State Taxes and Excise outlines the procedure for filing refunds of unutilized Input Tax Credit (ITC) for the export of electricity. It addresses challenges faced by power generating units due to the lack of a requirement for a Shipping Bill/Bill of Export for electricity exports. A new clause and statement have been added to the HPGST Rules, 2017, to facilitate these refunds. Applicants must file electronically under the 'Any Other' category and provide specific documentation, including export invoices and energy export details. The relevant date for refund applications is the last day of the month of export, and refunds are processed using a specified formula. The circular is effective from July 6, 2022.
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