https://www.taxtmi.com/forum/issue?id=118146 Rule 89(2)(l) ordinarily mandates a self declaration but exempts refunds covered by specified clauses of section 54(8). A claim for refund of unutilised input tax credit-i.e., the refund under subsection (3) for zero rated supplies made without payment of tax and covered by clause (b) of section 54(8)-does not require the declaration to be attached; practitioners should use the prescribed refund form format when filing such claims. en-us Wed, 07 Sep 2022 19:39:17 +0530 Thu, 23 Jan 2025 15:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118146 Rule 89(2)(l) ordinarily mandates a self declaration but exempts refunds covered by specified clauses of section 54(8). A claim for refund of unutilised input tax credit-i.e., the refund under subsection (3) for zero rated supplies made without payment of tax and covered by clause (b) of section 54(8)-does not require the declaration to be attached; practitioners should use the prescribed refund form format when filing such claims. Discussion-Forum GST Wed, 07 Sep 2022 19:39:17 +0530 https://www.taxtmi.com/forum/issue?id=118146