Refund of unutilised ITC for export of electricity clarified; filing, documentation and calculation procedure prescribed. Procedure for refund of unutilised Input Tax Credit on 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 (export invoices, energy exported, tariff), the Regional Energy Account statement of scheduled energy from RPC Secretariat, agreements, and Statement-3A calculation. Relevant date is month-end per REA. Export turnover equals scheduled energy (REA) times contracted tariff; use the lower of REA and invoice quantities. Compute refund per Rule 89(4) formula, exclude domestic electricity from adjusted turnover, verify no ITC on domestic supply, and obtain electronic debit proof before issuing refund orders.
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Provisions expressly mentioned in the judgment/order text.
Refund of unutilised ITC for export of electricity clarified; filing, documentation and calculation procedure prescribed.
Procedure for refund of unutilised Input Tax Credit on 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 (export invoices, energy exported, tariff), the Regional Energy Account statement of scheduled energy from RPC Secretariat, agreements, and Statement-3A calculation. Relevant date is month-end per REA. Export turnover equals scheduled energy (REA) times contracted tariff; use the lower of REA and invoice quantities. Compute refund per Rule 89(4) formula, exclude domestic electricity from adjusted turnover, verify no ITC on domestic supply, and obtain electronic debit proof before issuing refund orders.
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