https://www.taxtmi.com/circulars?id=56928 Clarifies export-related refund procedures: ITC refund is barred only where drawback applies to central tax; drawback limited to basic customs duty does not bar ITC refund. GSTR-1 Table 9 and GSTR-3B rectification procedures must be used to reconcile mismatches. LUT shortfalls and delayed exports may be regularised ex post facto where exports are established; for goods realization proof is not required. One deficiency memo per refund application; transitional credits are excluded from Net ITC; use the lower of GST invoice and shipping bill values for sanction. Required documents and permissible filing frequencies are specified. en-us Tue, 27 Mar 2018 00:00:00 +0530 Sat, 07 Apr 2018 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56928 Clarifies export-related refund procedures: ITC refund is barred only where drawback applies to central tax; drawback limited to basic customs duty does not bar ITC refund. GSTR-1 Table 9 and GSTR-3B rectification procedures must be used to reconcile mismatches. LUT shortfalls and delayed exports may be regularised ex post facto where exports are established; for goods realization proof is not required. One deficiency memo per refund application; transitional credits are excluded from Net ITC; use the lower of GST invoice and shipping bill values for sanction. Required documents and permissible filing frequencies are specified. Circulars GST - States Tue, 27 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56928