https://www.taxtmi.com/circulars?id=60896 An ISD, composition taxpayer or non resident taxable person may claim refund of electronic ledger balances without filing FORM GSTR 1 or FORM GSTR 3B; their respective statutory returns (FORM GSTR 6, FORM GSTR 4, FORM GSTR 5) suffice. Exporters who misclassified zero rated supplies in FORM GSTR 3B for specified tax periods may file refunds if claimed integrated tax/cess does not exceed the aggregate of columns 3.1(a)-3.1(c) of the filed FORM GSTR 3B. Refund of unutilized compensation cess credit is allowed for zero rated supplies under bond or LUT but not where zero rating is by payment of integrated tax. Bond/LUT is not required for export of exempted or non GST goods for refund claims. Rule 96(10) restriction applies only to exporters directly receiving supplies from suppliers availing specified notifications. en-us Mon, 11 Jun 2018 00:00:00 +0530 Sat, 11 May 2019 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60896 An ISD, composition taxpayer or non resident taxable person may claim refund of electronic ledger balances without filing FORM GSTR 1 or FORM GSTR 3B; their respective statutory returns (FORM GSTR 6, FORM GSTR 4, FORM GSTR 5) suffice. Exporters who misclassified zero rated supplies in FORM GSTR 3B for specified tax periods may file refunds if claimed integrated tax/cess does not exceed the aggregate of columns 3.1(a)-3.1(c) of the filed FORM GSTR 3B. Refund of unutilized compensation cess credit is allowed for zero rated supplies under bond or LUT but not where zero rating is by payment of integrated tax. Bond/LUT is not required for export of exempted or non GST goods for refund claims. Rule 96(10) restriction applies only to exporters directly receiving supplies from suppliers availing specified notifications. Circulars GST Mon, 11 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60896