https://www.taxtmi.com/circulars?id=57066 Clarifies refund eligibility and processing under the Maharashtra GST regime: basic customs duty drawback does not preclude refund of unutilized ITC for GST components; Table 9 amendments in FORM GSTR-1 and GSTR-3B rectifications must be considered for mismatches; lower of GST invoice and shipping bill values is to be used for export refund sanction; delayed or retrospective LUT may be condoned where exports are established; only one deficiency memo per refund application is permitted and fresh FORM GST RFD-01A must accompany rectification; transitional credits are excluded from 'Net ITC'; refunds under existing laws follow the prior statutes and are paid in cash. en-us Sat, 02 Jun 2018 00:00:00 +0530 Tue, 05 Jun 2018 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57066 Clarifies refund eligibility and processing under the Maharashtra GST regime: basic customs duty drawback does not preclude refund of unutilized ITC for GST components; Table 9 amendments in FORM GSTR-1 and GSTR-3B rectifications must be considered for mismatches; lower of GST invoice and shipping bill values is to be used for export refund sanction; delayed or retrospective LUT may be condoned where exports are established; only one deficiency memo per refund application is permitted and fresh FORM GST RFD-01A must accompany rectification; transitional credits are excluded from 'Net ITC'; refunds under existing laws follow the prior statutes and are paid in cash. Circulars GST - States Sat, 02 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57066