https://www.taxtmi.com/circulars?id=56866 Clarification on export-related refunds: drawback of basic customs duty does not bar refund of unutilised input tax credit; drawback in respect of central tax bars refund of central tax credit but not State/UT or integrated tax. Table 9 in FORM GSTR-1 may be used to rectify prior-period invoice/shipping bill details and must be considered when processing zero-rated refunds. Net ITC excludes transitional credit. Exports made prior to filing an LUT may be condoned ex post facto; only one deficiency memo is permissible per refund application and refunds under existing laws must follow pre-GST procedures. en-us Tue, 20 Mar 2018 00:00:00 +0530 Fri, 23 Mar 2018 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56866 Clarification on export-related refunds: drawback of basic customs duty does not bar refund of unutilised input tax credit; drawback in respect of central tax bars refund of central tax credit but not State/UT or integrated tax. Table 9 in FORM GSTR-1 may be used to rectify prior-period invoice/shipping bill details and must be considered when processing zero-rated refunds. Net ITC excludes transitional credit. Exports made prior to filing an LUT may be condoned ex post facto; only one deficiency memo is permissible per refund application and refunds under existing laws must follow pre-GST procedures. Circulars GST - States Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56866