GST REFUND

[MAYUR BHADANI]

Deficiency memo issued for not attaching SELF- DECLARATION under rule 89(2)(l).

Is it necessary for refund of tax paid on input services used in making zero rated supplies for exports ?

AI Summary

No Self-Declaration Needed for GST Refunds on Unutilized ITC Under Rule 89(2)(l) for Zero-Rated Exports A forum discussion addressed whether a self-declaration under rule 89(2)(l) is necessary for GST refunds on input services used for zero-rated export supplies. One participant clarified that such a declaration is not required if the refund is claimed under clause (b) of sub-section (8) of section 54, which pertains to unutilized input tax credit (ITC). Another participant confirmed this, explaining that the rule exempts certain cases from requiring the declaration. The discussion concluded that for unutilized ITC refunds, attaching the declaration is unnecessary.