https://www.taxtmi.com/circulars?id=57378 Input Service Distributors, composition taxpayers and non resident taxable persons may claim refunds without filing FORM GSTR 1 or FORM GSTR 3B by relying on their prescribed returns (GSTR 6, GSTR 4, GSTR 5). Exporters who misreported zero rated supplies in GSTR 3B may file refund applications for earlier periods subject to an aggregate cap drawn from relevant GSTR 3B columns. Unutilized compensation cess credit on inputs used for goods not leviable to cess may be refunded for zero rated supplies under bond or LUT, but cess credit cannot be used to pay integrated tax where tax was paid; bond/LUT is not required for zero rated exempted or non GST goods. Rule 96(10) restriction applies only to exporters directly receiving supplies from suppliers availing specified notification benefits. en-us Fri, 01 Jun 2018 00:00:00 +0530 Mon, 10 Sep 2018 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57378 Input Service Distributors, composition taxpayers and non resident taxable persons may claim refunds without filing FORM GSTR 1 or FORM GSTR 3B by relying on their prescribed returns (GSTR 6, GSTR 4, GSTR 5). Exporters who misreported zero rated supplies in GSTR 3B may file refund applications for earlier periods subject to an aggregate cap drawn from relevant GSTR 3B columns. Unutilized compensation cess credit on inputs used for goods not leviable to cess may be refunded for zero rated supplies under bond or LUT, but cess credit cannot be used to pay integrated tax where tax was paid; bond/LUT is not required for zero rated exempted or non GST goods. Rule 96(10) restriction applies only to exporters directly receiving supplies from suppliers availing specified notification benefits. Circulars GST - States Fri, 01 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57378