Refund eligibility under GST clarified for deemed exports, zero-rated supply reporting errors, and adjusted total turnover calculation. Clarifies that recipients of deemed export supplies may claim refund subject to prescribed undertakings, extends the relaxation for wrongly reported zero-rated supplies in FORM GSTR-3B for specified periods, and confirms that the amended valuation of zero-rated supply of goods applies equally while computing adjusted total turnover under Rule 89(4) for refund of unutilised input tax credit.
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Provisions expressly mentioned in the judgment/order text.
Refund eligibility under GST clarified for deemed exports, zero-rated supply reporting errors, and adjusted total turnover calculation.
Clarifies that recipients of deemed export supplies may claim refund subject to prescribed undertakings, extends the relaxation for wrongly reported zero-rated supplies in FORM GSTR-3B for specified periods, and confirms that the amended valuation of zero-rated supply of goods applies equally while computing adjusted total turnover under Rule 89(4) for refund of unutilised input tax credit.
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