https://www.taxtmi.com/circulars?id=61649 Retail outlets beyond immigration counters at international airports may claim invoice based refund of Central, Integrated, State/UT taxes and Compensation cess paid on inward indigenous goods sold tax free to outgoing international tourists paying in foreign exchange. Eligibility requires GST registration and prescribed location; refunds are claimed monthly or quarterly using FORM GST RFD 10B with electronic records (Annexure A), passport and boarding pass verification, passenger declaration (Annexure B), undertakings and relevant GSTR returns. Proper officers validate filings, may issue one deficiency memo, and sanction refunds per tax head, with recovery and interest where refunds are ineligible. en-us Sat, 29 Jun 2019 00:00:00 +0530 Tue, 18 Mar 2025 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61649 Retail outlets beyond immigration counters at international airports may claim invoice based refund of Central, Integrated, State/UT taxes and Compensation cess paid on inward indigenous goods sold tax free to outgoing international tourists paying in foreign exchange. Eligibility requires GST registration and prescribed location; refunds are claimed monthly or quarterly using FORM GST RFD 10B with electronic records (Annexure A), passport and boarding pass verification, passenger declaration (Annexure B), undertakings and relevant GSTR returns. Proper officers validate filings, may issue one deficiency memo, and sanction refunds per tax head, with recovery and interest where refunds are ineligible. Circulars GST Sat, 29 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61649