https://www.taxtmi.com/circulars?id=62305 Retail outlets beyond immigration counters at international airports can claim refund of applicable taxes paid on inward supplies of duty paid indigenous goods when those goods are supplied tax free to eligible outgoing international tourists. Refunds are invoice based (not input tax credit), require GST registration, electronic records with an audit trail, and specific supporting documents (passport and boarding pass data, passenger declaration, invoice). Claims are filed monthly or quarterly in FORM GST RFD 10B (manually until online utility exists) with undertakings, GSTR 3B/GSTR 2A copies; officers validate via portal and GSTR 2A and sanction refunds with prescribed procedures and recovery measures. en-us Thu, 05 Sep 2019 00:00:00 +0530 Sat, 07 Sep 2019 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62305 Retail outlets beyond immigration counters at international airports can claim refund of applicable taxes paid on inward supplies of duty paid indigenous goods when those goods are supplied tax free to eligible outgoing international tourists. Refunds are invoice based (not input tax credit), require GST registration, electronic records with an audit trail, and specific supporting documents (passport and boarding pass data, passenger declaration, invoice). Claims are filed monthly or quarterly in FORM GST RFD 10B (manually until online utility exists) with undertakings, GSTR 3B/GSTR 2A copies; officers validate via portal and GSTR 2A and sanction refunds with prescribed procedures and recovery measures. Circulars GST - States Thu, 05 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62305