https://www.taxtmi.com/circulars?id=65790 Procedure requires filing FORM GST RFD-01 under "Any Other" with remark "Export of electricity-without payment of tax (accumulated ITC)", uploading Statement 3B (export invoices, energy exported, tariff per unit), REA statement of scheduled energy from RPC Secretariat, power sale agreements, and calculation in Statement 3A. The relevant date for refund is the last date of the month as per the monthly REA. Refund amount is calculated using the standard formula for unutilised ITC on zero-rated supplies by valuing exports as REA quantity times contracted tariff (using the lower of REA and invoice quantity), excluding domestic electricity from adjusted turnover, and requiring electronic credit ledger debit before refund order and payment. en-us Tue, 02 Aug 2022 00:00:00 +0530 Sat, 06 Aug 2022 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65790 Procedure requires filing FORM GST RFD-01 under "Any Other" with remark "Export of electricity-without payment of tax (accumulated ITC)", uploading Statement 3B (export invoices, energy exported, tariff per unit), REA statement of scheduled energy from RPC Secretariat, power sale agreements, and calculation in Statement 3A. The relevant date for refund is the last date of the month as per the monthly REA. Refund amount is calculated using the standard formula for unutilised ITC on zero-rated supplies by valuing exports as REA quantity times contracted tariff (using the lower of REA and invoice quantity), excluding domestic electricity from adjusted turnover, and requiring electronic credit ledger debit before refund order and payment. Circulars GST - States Tue, 02 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65790