https://www.taxtmi.com/circulars?id=60941 A special drive was launched to expedite GST refunds filed by 30.04.2018, including IGST on exports and unutilized ITC, with CBIC implementing transmission of refund records from GSTN to Customs EDI to enable automatic sanctioning where exporters misclassified exports as domestic supplies, subject to absence of other errors. Circulars clarify refund treatment for ISDs, composition dealers, exports of services, supplies to SEZs, LUT requirements and the scope of Rule 96(10). Physical submission of FORM GST RFD-01A and supporting documents to the jurisdictional tax office is required for processing. en-us Thu, 31 May 2018 00:00:00 +0530 Mon, 13 May 2019 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60941 A special drive was launched to expedite GST refunds filed by 30.04.2018, including IGST on exports and unutilized ITC, with CBIC implementing transmission of refund records from GSTN to Customs EDI to enable automatic sanctioning where exporters misclassified exports as domestic supplies, subject to absence of other errors. Circulars clarify refund treatment for ISDs, composition dealers, exports of services, supplies to SEZs, LUT requirements and the scope of Rule 96(10). Physical submission of FORM GST RFD-01A and supporting documents to the jurisdictional tax office is required for processing. Circulars GST Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60941