https://www.taxtmi.com/circulars?id=62111 Retail outlets beyond immigration at international airports may claim invoice-based refunds of State tax paid on inward supplies of indigenous goods subsequently supplied tax-free to eligible departing international tourists. Eligibility requires GST registration and maintenance of electronic records with an audit trail, passport/boarding-pass capture, passenger declaration and an invoice evidencing no tax charged. Claims are filed monthly or quarterly in FORM GST RFD-10B with supporting GSTR-3B, GSTR-2A and specified undertakings; officers must acknowledge or issue a single deficiency memo within 15 days and coordinate State and Central authority disbursements. en-us Fri, 26 Jul 2019 00:00:00 +0530 Thu, 08 Aug 2019 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62111 Retail outlets beyond immigration at international airports may claim invoice-based refunds of State tax paid on inward supplies of indigenous goods subsequently supplied tax-free to eligible departing international tourists. Eligibility requires GST registration and maintenance of electronic records with an audit trail, passport/boarding-pass capture, passenger declaration and an invoice evidencing no tax charged. Claims are filed monthly or quarterly in FORM GST RFD-10B with supporting GSTR-3B, GSTR-2A and specified undertakings; officers must acknowledge or issue a single deficiency memo within 15 days and coordinate State and Central authority disbursements. Circulars GST - States Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62111