https://www.taxtmi.com/circulars?id=65714 Refund claims of unutilised Input Tax Credit for export of electricity must be filed in FORM GST RFD-01 under "Any Other" with the remark "Export of electricity- without payment of tax (accumulated ITC)"; applicants must upload Statement 3B with export invoice details, monthly Regional Energy Account (REA) statement of scheduled energy from the RPC Secretariat and tariff agreements, and provide a refund calculation in Statement 3A. The refund is calculated using the rule 89(4) formula, with turnover of exports determined by scheduled energy in the REA multiplied by the agreed tariff per unit; where quantities differ between invoice and REA, the lower is used. en-us Wed, 06 Jul 2022 00:00:00 +0530 Thu, 07 Jul 2022 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65714 Refund claims of unutilised Input Tax Credit for export of electricity must be filed in FORM GST RFD-01 under "Any Other" with the remark "Export of electricity- without payment of tax (accumulated ITC)"; applicants must upload Statement 3B with export invoice details, monthly Regional Energy Account (REA) statement of scheduled energy from the RPC Secretariat and tariff agreements, and provide a refund calculation in Statement 3A. The refund is calculated using the rule 89(4) formula, with turnover of exports determined by scheduled energy in the REA multiplied by the agreed tariff per unit; where quantities differ between invoice and REA, the lower is used. Circulars GST Wed, 06 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65714