https://www.taxtmi.com/circulars?id=62477 Clarifies export-related refund eligibility and procedure under HPGST: drawback limited to basic customs duty does not bar refund of unutilized GST credit; delayed LUT filing may be condoned where exports are established; Table 9 amendments in GSTR-1 and GSTR-3B rectifications must be considered in refund processing; lower of GST invoice value and shipping bill value to be allowed for refund; only one deficiency memo per refund application with requirement to file a fresh application; transitional credits are excluded from 'Net ITC' for refund calculations; refunds under existing laws to follow prior-law procedures. en-us Fri, 02 Aug 2019 00:00:00 +0530 Mon, 16 Sep 2019 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62477 Clarifies export-related refund eligibility and procedure under HPGST: drawback limited to basic customs duty does not bar refund of unutilized GST credit; delayed LUT filing may be condoned where exports are established; Table 9 amendments in GSTR-1 and GSTR-3B rectifications must be considered in refund processing; lower of GST invoice value and shipping bill value to be allowed for refund; only one deficiency memo per refund application with requirement to file a fresh application; transitional credits are excluded from 'Net ITC' for refund calculations; refunds under existing laws to follow prior-law procedures. Circulars GST - States Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62477