https://www.taxtmi.com/article/detailed?id=9147 Amendments require correction of SB005 invoice mismatches to unblock IGST refunds; redefine turnover of zero-rated supply of goods for refund calculations limiting turnover to the lesser of LUT value or 1.5 times domestic like-goods value on self-declaration; mandate repayment of export refunds if export proceeds are not realised within the FEMA realisation period unless written off; restrict refundable ITC to invoices reflected in GSTR-2A; and require HSN/SAC reporting in refund Annexure B, prompting supplier filing and ERP updates. en-us Tue, 05 May 2020 08:17:08 +0530 Tue, 05 May 2020 08:17:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9147 Amendments require correction of SB005 invoice mismatches to unblock IGST refunds; redefine turnover of zero-rated supply of goods for refund calculations limiting turnover to the lesser of LUT value or 1.5 times domestic like-goods value on self-declaration; mandate repayment of export refunds if export proceeds are not realised within the FEMA realisation period unless written off; restrict refundable ITC to invoices reflected in GSTR-2A; and require HSN/SAC reporting in refund Annexure B, prompting supplier filing and ERP updates. Articles Goods and Services Tax - GST Tue, 05 May 2020 08:17:08 +0530 https://www.taxtmi.com/article/detailed?id=9147