Refund of unutilised ITC for export of electricity requires REA-backed documentation, tariff-based valuation, and prescribed GST filing steps.
Procedure requires filing FORM GST RFD-01 under "Any Other" with remark "Export of electricity-without payment of tax (accumulated ITC)", uploading Statement 3B (export invoices, energy exported, tariff per unit), REA statement of scheduled energy from RPC Secretariat, power sale agreements, and calculation in Statement 3A. The relevant date for refund is the last date of the month as per the monthly REA. Refund amount is calculated using the standard formula for unutilised ITC on zero-rated supplies by valuing exports as REA quantity times contracted tariff (using the lower of REA and invoice quantity), excluding domestic electricity from adjusted turnover, and requiring electronic credit ledger debit before refund order and payment.

Withdrawal of GST refund rule leads to ab initio withdrawal of prior circular, removing refund eligibility for specified airport supplies.
Rule 95A of the Goa GST Rules providing refunds for taxes on indigenous goods supplied by airport retail outlets to outgoing international tourists has been omitted retrospectively; accordingly, the Commissioner withdraws ab initio the circular that explained Rule 95A, removing the administrative guidance that enabled the refund mechanism and aligning state practice with the omission.

TDS compliance under state GST requires nodal officer mapping, DDO data entry, and timely GSTR-7 filing awareness.
Compliance with TDS under Section 51 of the State Act is to be monitored through designated nodal arrangements at headquarters, zonal headquarters, and district level, with responsibility for collecting and updating details of nodal officers and liable Drawing and Disbursing Officers on the prescribed Google Sheet within specified timelines. The circular further requires entry of all persons liable to deduct tax at source, including Drawing and Disbursing Officers, in the Google Sheet by the stated deadline, with care to avoid errors in email and mobile number particulars.

Document Identification Number requirement mandates computer generated DIN on departmental communications; non DIN communications are invalid unless regularized.
A mandatory Document Identification Number (DIN) must be computer generated and quoted on all departmental communications under the GST and subsumed acts; communications lacking an electronically generated DIN are invalid. Limited exceptions for technical failure or urgent off site issuance are allowed but require written reasons, an express notice on the communication, and post facto regularization within 24 hours by superior approval, DIN generation and filing. GST Act correspondence is to use the GSTN Back Office portal where available; otherwise the departmental DIN system on the online portal must be used.

Withdrawal of circular: ab initio annulment of guidance after omission of refund rule, stakeholders to be notified.
The Circular providing clarification on refunds under rule 95A - permitting refunds for indigenous goods sold by retail outlets beyond immigration counters to departing international tourists against foreign exchange - is withdrawn ab initio because rule 95A has been retrospectively omitted; the Chief Commissioner has exercised administrative withdrawal authority and directed issuance of trade notices to publicize the change and inform stakeholders that the earlier guidance no longer applies.

Refund of unutilised ITC on export of electricity clarified: filing steps, documentary proof, and calculation method specified.
Procedure for refund of unutilised Input Tax Credit on export of electricity requires electronic filing in FORM GST RFD-01 under "Any Other" with specified remark, uploading Statement 3B, the RPC-issued monthly Regional Energy Account showing scheduled energy, agreements showing tariff per unit, and a Statement 3A calculation. The relevant date is the last date of the month as per the REA. Refunds are calculated by applying the zero-rated supply formula using scheduled energy multiplied by contractual tariff (lower quantity between invoice and REA), and adjusted total turnover excludes domestic electricity; officers verify ITC non availment for domestic supply before directing debit and issuing refund orders.

Re-credit of electronic credit ledger: procedure enables re-credit via FORM GST PMT-03A after deposit of erroneous refund.
Procedure for re-crediting deposited erroneous refunds into the electronic credit ledger: the taxpayer must deposit the erroneous refund with applicable interest and penalty through FORM GST DRC-03 by debiting the electronic cash ledger and state the reason. The taxpayer should submit a written request to the jurisdictional proper officer (until portal automation exists). The proper officer, upon satisfaction of full payment by debit to the electronic cash ledger, shall re-credit an equivalent amount to the electronic credit ledger by order in FORM GST PMT-03A, preferably within thirty days from request receipt or payment, whichever is later.

Refund of accumulated input tax credit permitted where concessional notification causes output tax to be lower than input tax at the same time.
Clarification permits refund of accumulated input tax credit where credit accumulation results from the rate on inputs exceeding the rate on output supplies because the supplier makes output supplies under a concessional notification that sets a lower contemporaneous tax rate, provided the supplies are not nil rated or fully exempt and are not notified as excluded from refund, and subject to other statutory conditions under clause (ii) of the first proviso to sub-section (3) of section 54 of the APGST Act.

Input Tax Credit rules: ITC for deemed exports excluded from Section 17 and not included in net ITC.
Tax paid on supplies treated as deemed exports is provided as ITC only for enabling portal refunds and is not ITC under Chapter V, hence not subject to Section 17 and excluded from Net ITC for refund computations. The proviso to clause (b)(5) of Section 17 applies to the whole clause, enabling ITC where an employer is legally obliged to provide the good or service. "Leasing" in that clause is limited to motor vehicles, vessels and aircraft. Employer perquisites under contract are not supplies. Electronic credit ledger may be used for output tax but not reverse charge tax or non tax liabilities; electronic cash ledger may be used for tax, interest, penalty and fees.

Inter-State supply reporting: require correct place-of-supply and ITC reversal reporting to ensure accurate GSTR-3B and GSTR-1 filings.
Registered persons must report place-of-supply-wise inter-State supplies to unregistered persons, composition taxpayers and UIN holders in Table 3.2 of FORM GSTR-3B and corresponding tables of FORM GSTR-1, ensuring invoices and customer state data are accurate. Auto-populated ITC in Table 4(A) from FORM GSTR-2B includes eligible and ineligible credits; absolute reversals and ineligible credits are to be reported in Table 4(B)(1), temporary/reclaimable reversals in Table 4(B)(2), and Net ITC credited to the electronic credit ledger as 4A minus [4B(1)+4B(2)].

Draft GSTR-3B placed for consultation proposes auto-population, restricted edits, amendment tables, negative-value reporting and ITC reconciliation.
The draft FORM GSTR-3B is placed for stakeholder consultation to implement GST Council recommendations and Finance Act, 2022 amendments, proposing sequential filing with FORM GSTR-1, auto-population of specified rows from FORM GSTR-1 and FORM GSTR-2B, restricted editing of auto-filled fields, separate amendment tables for outward supplies and ITC, explicit rows for negative values and ITC reversals/reclaims, and measures to support accurate IGST settlement and improved reconciliation.

Refund for inverted duty structure allowed where concessional notification lowers output tax, subject to specified exclusions.
Refund of accumulated input tax credit is admissible where accumulation arises because the rate of tax on outward supplies is less than the rate on inputs at the same point in time due to supply under a concessional notification; refunds are not admissible for nil rated or fully exempt outputs or where supplies are specifically excluded by Government notification.

Input Tax Credit for deemed exports clarified: ITC for refund not treated as Chapter V ITC, excluded from net ITC.
Refunds of tax on supplies regarded as deemed exports are enabled by making the tax available as an ITC for portal claim purposes, but that ITC is not ITC under Chapter V and therefore is not subject to Section 17 restrictions nor included in "Net ITC" for computation of unutilised ITC refunds. The proviso to clause (b) applies to the whole clause; "leasing" there means only motor vehicles, vessels and aircraft. Employee perquisites under contract are outside GST. Electronic credit ledger may pay output tax but not reverse charge tax or non-tax liabilities; cash ledger may pay tax and other liabilities.

Fraudulent Input Tax Credit: issuers face penal sanctions while recipients face demand recovery and penalty under GST law.
Issuance of tax invoices without actual supply does not amount to supply and so does not attract tax demand under assessment provisions, but the issuer is subject to penal sanctions for issuing invoices without supply. A recipient who fraudulently avails and utilises ITC without receipt of goods or services is liable for recovery of the ITC with interest and for penalty under provisions addressing fraudulent availment; duplicate penalties for the same act are precluded. If such availed ITC is passed on by issuing invoices without supply, no tax demand arises for non-existent outward supply, but penal provisions apply to those who issued invoices and utilised ITC wrongfully.

Inter State supply reporting: ensure place of supply entries in GSTR 3B and GSTR 1 for correct GST settlement.
Suppliers must report inter State supplies to unregistered persons, composition taxpayers and UIN holders place of supply wise in GSTR 3B Table 3.2 and the corresponding GSTR 1 tables; maintain correct customer state details so portal auto population aligns with invoices. Table 4(A) of GSTR 3B is auto populated from GSTR 2B; permanent reversals and ineligible ITC (e.g., under rule 42/43 and section 17(5)) must be declared in Table 4(B)(1), temporary reversals in Table 4(B)(2), and Net ITC = 4A - [4B(1)+4B(2)] which is credited to the Electronic Credit Ledger; time barred ITC should be reported in 4(D)(2).

Retrospective omission of rule 95A prompts withdrawal of prior circular and rescission of its refund clarifications.
The department withdraws ab initio the earlier circular that provided interpretive guidance tied to rule 95A on refunds for taxes paid on inward supplies to retail outlets in airport departure areas for sales to outgoing international tourists; the rule has been omitted retrospectively and the Chief Commissioner has rescinded the circular under section 168.

Refund of unutilised ITC for export of electricity clarified; filing, REA-based valuation and formulaic calculation prescribed.
Prescribes 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 (invoice details, energy exported, tariff per unit), REA statement of scheduled energy (Annexure-I) and agreements showing tariff. Relevant date is last day of month as per monthly REA. Refund is calculated under Rule 89(4) by valuing exported electricity as REA scheduled energy x agreed tariff, using the lower of REA or invoice quantities, and applying the formula (zero-rated turnover x Net ITC / Adjusted Total Turnover); officer verifies exclusions and may demand debit from electronic credit ledger before issuing refund and payment orders.

Re-credit in electronic credit ledger: proper officer can re-credit equivalent amounts after deposit of erroneous refunds.
Prescribes a mechanism for administrative re-credit to the electronic credit ledger where taxpayers deposit erroneous refunds. Taxpayers must pay the erroneous refund plus applicable interest and penalty via Form GST DRC-03, state the reason for payment, and submit a written request using the prescribed annexure. Upon verification that full amounts were paid by debit to the electronic cash ledger, the proper officer shall issue an order in Form GST PMT-03A to re-credit an equivalent amount to the electronic credit ledger, preferably within 30 days from receipt of the request or payment.

Refund entitlement guidance withdrawn after repeal of airport retail refund provision; circular applied mutatis mutandis.
The CBIC has withdrawn Circular No. 106/25/2019-GST ab-initio because Rule 95A, which provided for refunds of taxes on inward supplies by airport departure-area retail outlets to outgoing international tourists, was omitted retrospectively; Maharashtra directs that the CBIC withdrawal be applied mutatis mutandis under the state GST law, and requests trade notices and reporting of implementation difficulties.

Refund of unutilised ITC on export of electricity requires REA-backed scheduled energy, export agreement tariff, and prescribed refund filings.
Applicants seeking refund of unutilised Input Tax Credit on export of electricity must file electronically under the "Any Other" category, upload Statement 3B and REA monthly Statement of Scheduled Energy, provide export agreements showing tariff per unit, and furnish calculation as Statement 3A. The relevant date for limitation is the last date of the month in which export appears in the REA. Turnover for export is the REA scheduled energy multiplied by contracted tariff, using the lower quantity if invoice and REA differ; Adjusted Total Turnover excludes domestic electricity supplies.