https://www.taxtmi.com/circulars?id=62416 Refund claims by an Input Service Distributor, composition taxpayer, or non-resident taxable person do not require filing FORM GSTR-1 or FORM GSTR-3B; the return forms prescribed for those persons (FORM GSTR-6, FORM GSTR-4, FORM GSTR-5 respectively) suffice for claiming refunds of electronic cash and/or credit ledger balances. Portal filing validation for integrated tax refunds on exports/SEZ supplies is relaxed for specified early tax periods provided the claimed integrated tax/cess does not exceed the aggregate disclosed in columns 3.1(a)-(c) of FORM GSTR-3B. en-us Wed, 13 Mar 2019 00:00:00 +0530 Sat, 14 Sep 2019 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62416 Refund claims by an Input Service Distributor, composition taxpayer, or non-resident taxable person do not require filing FORM GSTR-1 or FORM GSTR-3B; the return forms prescribed for those persons (FORM GSTR-6, FORM GSTR-4, FORM GSTR-5 respectively) suffice for claiming refunds of electronic cash and/or credit ledger balances. Portal filing validation for integrated tax refunds on exports/SEZ supplies is relaxed for specified early tax periods provided the claimed integrated tax/cess does not exceed the aggregate disclosed in columns 3.1(a)-(c) of FORM GSTR-3B. Circulars GST - States Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62416