https://www.taxtmi.com/circulars?id=65697 Retail outlets beyond immigration counters at international airports with a valid GSTIN may claim invoice-based refunds of Central, State/UT, Integrated tax and Compensation Cess paid on inward supplies of indigenous goods when those goods are supplied tax-free to eligible non-resident passengers paying in foreign exchange. Claims require electronic records with an audit trail, passport and boarding pass capture, passenger declaration, and invoices showing no tax charged; refunds are filed monthly/quarterly via FORM GST RFD-10B (manually until portal availability) with specified undertakings and return documents, and are processed, validated and sanctioned by the proper officer with recovery provisions for improper refunds. en-us Mon, 01 Jul 2019 00:00:00 +0530 Mon, 04 Jul 2022 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65697 Retail outlets beyond immigration counters at international airports with a valid GSTIN may claim invoice-based refunds of Central, State/UT, Integrated tax and Compensation Cess paid on inward supplies of indigenous goods when those goods are supplied tax-free to eligible non-resident passengers paying in foreign exchange. Claims require electronic records with an audit trail, passport and boarding pass capture, passenger declaration, and invoices showing no tax charged; refunds are filed monthly/quarterly via FORM GST RFD-10B (manually until portal availability) with specified undertakings and return documents, and are processed, validated and sanctioned by the proper officer with recovery provisions for improper refunds. Circulars GST - States Mon, 01 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65697