https://www.taxtmi.com/circulars?id=65816 Procedure for refund of unutilised ITC on export of electricity: file FORM GST RFD-01 under "Any Other" with remark "Export of electricity- without payment of tax (accumulated ITC)", upload Statement 3B with export invoices, scheduled energy and contracted tariff, the monthly REA statement from RPC Secretariat, and Statement 3A calculation. Relevant date is the last day of the month per REA. Turnover for export equals scheduled energy (as per REA or lower of REA and invoice) times contractual tariff; adjusted total turnover excludes domestic electricity. Proper officer applies the formulaic refund calculation, may request debit via FORM GST DRC-03, then issues FORM GST RFD-06 and RFD-05. en-us Wed, 10 Aug 2022 00:00:00 +0530 Sat, 20 Aug 2022 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65816 Procedure for refund of unutilised ITC on export of electricity: file FORM GST RFD-01 under "Any Other" with remark "Export of electricity- without payment of tax (accumulated ITC)", upload Statement 3B with export invoices, scheduled energy and contracted tariff, the monthly REA statement from RPC Secretariat, and Statement 3A calculation. Relevant date is the last day of the month per REA. Turnover for export equals scheduled energy (as per REA or lower of REA and invoice) times contractual tariff; adjusted total turnover excludes domestic electricity. Proper officer applies the formulaic refund calculation, may request debit via FORM GST DRC-03, then issues FORM GST RFD-06 and RFD-05. Circulars GST - States Wed, 10 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65816