https://www.taxtmi.com/circulars?id=57261 Refund procedure for exported goods is clarified for zero-rated supplies, refund of unutilized input tax credit, exports without payment of tax under LUT or bond, and processing of refund applications where procedural or data mismatches arise. The clarification permits correction of GSTR-1 errors through Table 9, allows cognizance of subsequent amendments, and requires refund officers to follow the prescribed rectification procedure where GSTR-1 and GSTR-3B differ. It also addresses deficiency memos, self-declaration requirements, transitional credit, invoice and shipping bill valuation differences, refund claims under existing laws, filing frequency, proof of export proceeds, merchant exporter supplies, and documents required for processing. en-us Mon, 16 Apr 2018 00:00:00 +0530 Thu, 09 Apr 2026 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57261 Refund procedure for exported goods is clarified for zero-rated supplies, refund of unutilized input tax credit, exports without payment of tax under LUT or bond, and processing of refund applications where procedural or data mismatches arise. The clarification permits correction of GSTR-1 errors through Table 9, allows cognizance of subsequent amendments, and requires refund officers to follow the prescribed rectification procedure where GSTR-1 and GSTR-3B differ. It also addresses deficiency memos, self-declaration requirements, transitional credit, invoice and shipping bill valuation differences, refund claims under existing laws, filing frequency, proof of export proceeds, merchant exporter supplies, and documents required for processing. Circulars GST - States Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57261