https://www.taxtmi.com/circulars?id=57199 Input Service Distributors, composition taxpayers and non-resident taxable persons may claim refunds without filing FORM GSTR-1 or FORM GSTR-3B, using instead FORM GSTR-6, GSTR-4 or GSTR-5 respectively. For specified tax periods, exporters who misreported zero-rated supplies in GSTR-3B may claim integrated tax/cess refunds up to the aggregate shown in columns 3.1(a), 3.1(b) and 3.1(c). Unutilized compensation cess credit on inputs used in non-cessable final products is refundable for zero-rated supplies under bond or LUT, but cess credit cannot be used to pay integrated tax when supplies are made on payment. Exports of exempted or non-GST goods do not require bond or LUT for refunds. Rule 96(10) restriction applies only where exporters directly receive goods from suppliers availing specified notifications. en-us Tue, 05 Jun 2018 00:00:00 +0530 Wed, 18 Jul 2018 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57199 Input Service Distributors, composition taxpayers and non-resident taxable persons may claim refunds without filing FORM GSTR-1 or FORM GSTR-3B, using instead FORM GSTR-6, GSTR-4 or GSTR-5 respectively. For specified tax periods, exporters who misreported zero-rated supplies in GSTR-3B may claim integrated tax/cess refunds up to the aggregate shown in columns 3.1(a), 3.1(b) and 3.1(c). Unutilized compensation cess credit on inputs used in non-cessable final products is refundable for zero-rated supplies under bond or LUT, but cess credit cannot be used to pay integrated tax when supplies are made on payment. Exports of exempted or non-GST goods do not require bond or LUT for refunds. Rule 96(10) restriction applies only where exporters directly receive goods from suppliers availing specified notifications. Circulars GST - States Tue, 05 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57199