https://www.taxtmi.com/circulars?id=65014 Recipients of deemed export supplies may claim refund of tax paid and are not statutorily barred from availing input tax credit on invoices for which refund is claimed; paragraph 41 of the earlier circular is amended accordingly. The portal requires debiting the equivalent ITC from the electronic credit ledger to prevent dual benefit, and the claimant must furnish an undertaking limiting refund to invoices in the relevant statement and declaring the supplier has not claimed refund. The definitionally amended cap on turnover of zero rated supplies applies when computing Adjusted Total Turnover under Rule 89(4), affecting refund calculations. en-us Sat, 20 Mar 2021 00:00:00 +0530 Thu, 12 Aug 2021 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65014 Recipients of deemed export supplies may claim refund of tax paid and are not statutorily barred from availing input tax credit on invoices for which refund is claimed; paragraph 41 of the earlier circular is amended accordingly. The portal requires debiting the equivalent ITC from the electronic credit ledger to prevent dual benefit, and the claimant must furnish an undertaking limiting refund to invoices in the relevant statement and declaring the supplier has not claimed refund. The definitionally amended cap on turnover of zero rated supplies applies when computing Adjusted Total Turnover under Rule 89(4), affecting refund calculations. Circulars GST - States Sat, 20 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65014