https://www.taxtmi.com/circulars?id=57227 Refund claims by an Input Service Distributor, composition taxpayer, or non-resident taxable person do not require FORM GSTR-1 or FORM GSTR-3B; their specific returns (GSTR-6, GSTR-4, GSTR-5) suffice. Portal refunds are permitted for prior mismatches between GSTR-3B and GSTR-1 within the specified historical window subject to an aggregate cap across GSTR-3B columns. Exporters may claim refund of unutilized compensation cess credit on inputs for zero-rated supplies under bond or LUT, but cess credit cannot be used to pay integrated tax. Bond/LUT is not required for zero-rated exempted or non-GST goods. Rule 96(10) restriction applies only to exporters directly receiving goods from suppliers availing specified notifications and not to indirect procurements or certain capital goods scenarios. en-us Thu, 07 Jun 2018 00:00:00 +0530 Wed, 01 Aug 2018 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57227 Refund claims by an Input Service Distributor, composition taxpayer, or non-resident taxable person do not require FORM GSTR-1 or FORM GSTR-3B; their specific returns (GSTR-6, GSTR-4, GSTR-5) suffice. Portal refunds are permitted for prior mismatches between GSTR-3B and GSTR-1 within the specified historical window subject to an aggregate cap across GSTR-3B columns. Exporters may claim refund of unutilized compensation cess credit on inputs for zero-rated supplies under bond or LUT, but cess credit cannot be used to pay integrated tax. Bond/LUT is not required for zero-rated exempted or non-GST goods. Rule 96(10) restriction applies only to exporters directly receiving goods from suppliers availing specified notifications and not to indirect procurements or certain capital goods scenarios. Circulars GST - States Thu, 07 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57227