https://www.taxtmi.com/circulars?id=61891 Retail outlets beyond airport immigration counters may claim invoice-based refunds of Central tax, Integrated tax, State tax and Compensation cess paid on inward indigenous goods supplied tax-free to eligible passengers; outlets must be registered with a valid GSTIN, maintain electronic records with an audit trail, obtain passport and boarding pass details plus a passenger declaration and invoice evidencing no tax charged, and file FORM GST RFD-10B with prescribed undertakings and return copies for monthly or quarterly refund processing, subject to validation and sanction by the proper officer and recovery where refunds were improper. en-us Tue, 02 Jul 2019 00:00:00 +0530 Wed, 11 Feb 2026 15:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61891 Retail outlets beyond airport immigration counters may claim invoice-based refunds of Central tax, Integrated tax, State tax and Compensation cess paid on inward indigenous goods supplied tax-free to eligible passengers; outlets must be registered with a valid GSTIN, maintain electronic records with an audit trail, obtain passport and boarding pass details plus a passenger declaration and invoice evidencing no tax charged, and file FORM GST RFD-10B with prescribed undertakings and return copies for monthly or quarterly refund processing, subject to validation and sanction by the proper officer and recovery where refunds were improper. Circulars GST - States Tue, 02 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61891