https://www.taxtmi.com/circulars?id=64905 Removes a prior restriction preventing recipients of deemed export supplies from availing ITC when claiming refunds while requiring debit of the equivalent ITC from the electronic credit ledger to avoid dual benefit; extends relaxation for misreported zero rated supplies in GSTR 3B allowing refund filings up to 31.03.2021 subject to aggregate table caps; and directs that the amended 1.5x cap on turnover of zero rated goods applies when computing Adjusted Total Turnover under Rule 89(4), illustrated by an example. en-us Thu, 06 May 2021 00:00:00 +0530 Fri, 09 Jul 2021 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64905 Removes a prior restriction preventing recipients of deemed export supplies from availing ITC when claiming refunds while requiring debit of the equivalent ITC from the electronic credit ledger to avoid dual benefit; extends relaxation for misreported zero rated supplies in GSTR 3B allowing refund filings up to 31.03.2021 subject to aggregate table caps; and directs that the amended 1.5x cap on turnover of zero rated goods applies when computing Adjusted Total Turnover under Rule 89(4), illustrated by an example. Circulars GST - States Thu, 06 May 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64905