Refund of input tax credit: revised formula and eligibility conditions for zero-rated supplies and export-related claims. Amendments revise registration, refund and form procedures under the West Bengal GST Rules. The Central UIN is deemed granted under the State Act; registration amendments cannot be backdated except by Commissioner's written order. Rule 89 prescribes a formula for refund of input tax credit for zero-rated supplies, with defined terms and separate provisions (4A, 4B) for refunds where suppliers availed specified notifications. Quarterly refund filing in FORM GST RFD-10 with GSTR-11 is mandated for certain applicants, and multiple registration and refund forms are substituted or amended.
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Provisions expressly mentioned in the judgment/order text.
Refund of input tax credit: revised formula and eligibility conditions for zero-rated supplies and export-related claims.
Amendments revise registration, refund and form procedures under the West Bengal GST Rules. The Central UIN is deemed granted under the State Act; registration amendments cannot be backdated except by Commissioner's written order. Rule 89 prescribes a formula for refund of input tax credit for zero-rated supplies, with defined terms and separate provisions (4A, 4B) for refunds where suppliers availed specified notifications. Quarterly refund filing in FORM GST RFD-10 with GSTR-11 is mandated for certain applicants, and multiple registration and refund forms are substituted or amended.
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