https://www.taxtmi.com/forum/issue?id=113147 The forum concludes that Adjusted Total Turnover for refund of accumulated input tax credit on exports without payment of IGST is limited to taxable supplies as defined in the turnover definition, and that advance receipts and debit notes should not be included in the adjusted turnover used in the refund calculation. en-us Wed, 06 Dec 2017 11:14:25 +0530 Thu, 23 Jan 2025 15:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113147 The forum concludes that Adjusted Total Turnover for refund of accumulated input tax credit on exports without payment of IGST is limited to taxable supplies as defined in the turnover definition, and that advance receipts and debit notes should not be included in the adjusted turnover used in the refund calculation. Discussion-Forum GST Wed, 06 Dec 2017 11:14:25 +0530 https://www.taxtmi.com/forum/issue?id=113147