https://www.taxtmi.com/circulars?id=60337 Refund claims by an ISD, composition taxpayer under section 10, or a non-resident taxable person may be made without filing FORM GSTR-1 or FORM GSTR-3B; filing FORM GSTR-6, FORM GSTR-4 or FORM GSTR-5 respectively suffices. For tax periods 01.07.2017-31.03.2018 exporters who misreported zero-rated supplies in GSTR-3B may file FORM GST RFD-01A provided integrated tax/cess refund claimed does not exceed the aggregate reported in columns 3.1(a), 3.1(b) and 3.1(c) of GSTR-3B. Refund of unutilized compensation cess credit is allowable for zero-rated supplies under bond/LUT but not where export is on payment of integrated tax; bond/LUT not required for zero-rated exports of exempted or non-GST goods. Rule 96(10) restricts payment-based exports only where exporters directly receive goods from suppliers availing specified notification benefits. en-us Wed, 30 May 2018 00:00:00 +0530 Mon, 16 Mar 2026 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60337 Refund claims by an ISD, composition taxpayer under section 10, or a non-resident taxable person may be made without filing FORM GSTR-1 or FORM GSTR-3B; filing FORM GSTR-6, FORM GSTR-4 or FORM GSTR-5 respectively suffices. For tax periods 01.07.2017-31.03.2018 exporters who misreported zero-rated supplies in GSTR-3B may file FORM GST RFD-01A provided integrated tax/cess refund claimed does not exceed the aggregate reported in columns 3.1(a), 3.1(b) and 3.1(c) of GSTR-3B. Refund of unutilized compensation cess credit is allowable for zero-rated supplies under bond/LUT but not where export is on payment of integrated tax; bond/LUT not required for zero-rated exports of exempted or non-GST goods. Rule 96(10) restricts payment-based exports only where exporters directly receive goods from suppliers availing specified notification benefits. Circulars GST - States Wed, 30 May 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60337