https://www.taxtmi.com/circulars?id=56989 Clarification on export related refund processing: exporters availing basic customs drawback remain eligible for refund of unutilized input tax credit across taxes; Table 9 of FORM GSTR 1 may rectify invoice/shipping bill mismatches. Delayed LUT filings may be condoned where exports are established; exporters need not be required to pay integrated tax solely because statutory export periods lapsed if goods/services were actually exported. Only one deficiency memo may be issued per refund application and transitional credits under prior laws are excluded from Net ITC for refund calculations. en-us Wed, 21 Mar 2018 00:00:00 +0530 Mon, 30 Apr 2018 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56989 Clarification on export related refund processing: exporters availing basic customs drawback remain eligible for refund of unutilized input tax credit across taxes; Table 9 of FORM GSTR 1 may rectify invoice/shipping bill mismatches. Delayed LUT filings may be condoned where exports are established; exporters need not be required to pay integrated tax solely because statutory export periods lapsed if goods/services were actually exported. Only one deficiency memo may be issued per refund application and transitional credits under prior laws are excluded from Net ITC for refund calculations. Circulars GST - States Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56989