https://www.taxtmi.com/circulars?id=62607 Retail outlets beyond immigration counters at international airports may claim refund of taxes paid on inward supplies of indigenous goods when those goods are supplied tax-free to eligible passengers against foreign exchange. Refunds are invoice-based, not input-service refunds, and require GST registration, electronic records with an audit trail, passenger identification and declaration, and submission of FORM GST RFD-10B with supporting GSTR-3B/GSTR-2A and invoices. Jurisdictional officers will validate returns, issue a single deficiency memo if needed, and sanction refunds by tax head with inter-authority disbursal procedures. en-us Tue, 13 Aug 2019 00:00:00 +0530 Fri, 27 Sep 2019 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62607 Retail outlets beyond immigration counters at international airports may claim refund of taxes paid on inward supplies of indigenous goods when those goods are supplied tax-free to eligible passengers against foreign exchange. Refunds are invoice-based, not input-service refunds, and require GST registration, electronic records with an audit trail, passenger identification and declaration, and submission of FORM GST RFD-10B with supporting GSTR-3B/GSTR-2A and invoices. Jurisdictional officers will validate returns, issue a single deficiency memo if needed, and sanction refunds by tax head with inter-authority disbursal procedures. Circulars GST - States Tue, 13 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62607