https://www.taxtmi.com/circulars?id=63064 Retail outlets beyond airport immigration may claim refund of State, Central, Integrated, Union territory taxes and Compensation cess paid on inward supplies of indigenous goods sold tax-free to departing international tourists; refunds are invoice-based, not input tax credit, require GST registration and specified electronic records with audit trail, passenger proofs (passport, boarding pass, declaration), and filing of refund applications with prescribed undertakings and return copies, with procedural timelines for acknowledgement, scrutiny, sanction, inter-authority coordination for payment, and recovery where refunds were incorrectly made. en-us Mon, 14 Oct 2019 00:00:00 +0530 Wed, 11 Feb 2026 15:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63064 Retail outlets beyond airport immigration may claim refund of State, Central, Integrated, Union territory taxes and Compensation cess paid on inward supplies of indigenous goods sold tax-free to departing international tourists; refunds are invoice-based, not input tax credit, require GST registration and specified electronic records with audit trail, passenger proofs (passport, boarding pass, declaration), and filing of refund applications with prescribed undertakings and return copies, with procedural timelines for acknowledgement, scrutiny, sanction, inter-authority coordination for payment, and recovery where refunds were incorrectly made. Circulars GST - States Mon, 14 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63064