Refund eligibility for exporters and specified taxpayers clarified; prescribed returns suffice and misclassified zero-rated supplies accepted under conditions. An ISD, composition taxpayer and non-resident taxable person need not file Form GSTR-1 or Form GSTR-3B to claim electronic ledger refunds; their respective returns (GSTR-6, GSTR-4, GSTR-5) suffice. Refunds for misdeclared zero-rated supplies/SEZ supplies will be permitted for the specified tax periods provided claimed integrated tax/cess does not exceed the aggregate amount reported across the relevant GSTR-3B columns. Refund of unutilized compensation cess credit on cessable inputs used in non-cessable final products is allowed for zero-rated supplies under bond or LUT, subject to restrictions on utilizing cess credit for IGST payment.