https://www.taxtmi.com/circulars?id=57059 An ISD, composition taxpayer or non-resident taxable person need not file FORM GSTR-1 or FORM GSTR-3B to claim refunds; their category-specific returns (FORM GSTR-6, FORM GSTR-4, FORM GSTR-5 respectively) suffice. For specified past tax periods, refund claims of integrated tax/cess on exports or supplies to SEZs are allowed up to the aggregate declared in specified GSTR-3B columns where portal validation had previously limited claims. Exporters can claim refund of unutilized compensation cess credit on inputs for zero-rated supplies under bond/LUT, but such cess credit cannot be used to pay integrated tax; LUT/bond is not required for zero-rated exempt or non-GST goods exports. The restriction under rule 96(10) applies only to exporters directly receiving goods from suppliers who availed certain notifications. en-us Wed, 30 May 2018 00:00:00 +0530 Tue, 19 Nov 2019 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57059 An ISD, composition taxpayer or non-resident taxable person need not file FORM GSTR-1 or FORM GSTR-3B to claim refunds; their category-specific returns (FORM GSTR-6, FORM GSTR-4, FORM GSTR-5 respectively) suffice. For specified past tax periods, refund claims of integrated tax/cess on exports or supplies to SEZs are allowed up to the aggregate declared in specified GSTR-3B columns where portal validation had previously limited claims. Exporters can claim refund of unutilized compensation cess credit on inputs for zero-rated supplies under bond/LUT, but such cess credit cannot be used to pay integrated tax; LUT/bond is not required for zero-rated exempt or non-GST goods exports. The restriction under rule 96(10) applies only to exporters directly receiving goods from suppliers who availed certain notifications. Circulars GST Wed, 30 May 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57059