https://www.taxtmi.com/article/detailed?id=7989 Exports are treated as zero-rated supply allowing either refund of integrated tax paid or refund of unutilized input tax credit when supplies are made under bond or LUT. Shipping bills constitute refund applications for exported goods subject to a valid return; other zero-rated claims must use the prescribed electronic form and be supported by specified statements and documents. Authorities must accept physical submissions where required, limit document demands to prescribed items, rectify data mismatches through return amendment procedures, and avoid withholding refunds for minor procedural lapses. en-us Fri, 04 May 2018 08:45:47 +0530 Fri, 04 May 2018 08:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7989 Exports are treated as zero-rated supply allowing either refund of integrated tax paid or refund of unutilized input tax credit when supplies are made under bond or LUT. Shipping bills constitute refund applications for exported goods subject to a valid return; other zero-rated claims must use the prescribed electronic form and be supported by specified statements and documents. Authorities must accept physical submissions where required, limit document demands to prescribed items, rectify data mismatches through return amendment procedures, and avoid withholding refunds for minor procedural lapses. Articles Goods and Services Tax - GST Fri, 04 May 2018 08:45:47 +0530 https://www.taxtmi.com/article/detailed?id=7989