https://www.taxtmi.com/article/detailed?id=9723 CBIC clarifies refund procedure for recipients of deemed export supplies-removing the prior restriction on availing input tax credit when claiming refunds-and confirms the method for including zero rated goods in calculating adjusted total turnover under Rule 89(4). Authorities identified gaps via TCS data between GSTR 3B declarations and e commerce TCS bases, prompting inspections and urging suppliers selling through e commerce platforms to declare actual turnover and pay dues to avoid penalties; CBIC also warned against unauthorized cash demand communications and affirmed use of available input tax credit to discharge GST liabilities. en-us Fri, 26 Mar 2021 08:47:18 +0530 Wed, 11 Feb 2026 15:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9723 CBIC clarifies refund procedure for recipients of deemed export supplies-removing the prior restriction on availing input tax credit when claiming refunds-and confirms the method for including zero rated goods in calculating adjusted total turnover under Rule 89(4). Authorities identified gaps via TCS data between GSTR 3B declarations and e commerce TCS bases, prompting inspections and urging suppliers selling through e commerce platforms to declare actual turnover and pay dues to avoid penalties; CBIC also warned against unauthorized cash demand communications and affirmed use of available input tax credit to discharge GST liabilities. Articles Goods and Services Tax - GST Fri, 26 Mar 2021 08:47:18 +0530 https://www.taxtmi.com/article/detailed?id=9723