https://www.taxtmi.com/circulars?id=65864 Procedure for refund of unutilised ITC on exported electricity requires filing FORM GST RFD-01 under "Any Other" with Statement 3B, Statement 3A calculation, REA monthly statement from RPC and tariff agreements; relevant date is the last date of the month in which export appears in REA; refund computed under Rule 89(4) using REA scheduled energy multiplied by contracted tariff, using the lower of REA and invoice quantities, and adjusted total turnover excludes domestic electricity. en-us Mon, 05 Sep 2022 00:00:00 +0530 Thu, 15 Sep 2022 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65864 Procedure for refund of unutilised ITC on exported electricity requires filing FORM GST RFD-01 under "Any Other" with Statement 3B, Statement 3A calculation, REA monthly statement from RPC and tariff agreements; relevant date is the last date of the month in which export appears in REA; refund computed under Rule 89(4) using REA scheduled energy multiplied by contracted tariff, using the lower of REA and invoice quantities, and adjusted total turnover excludes domestic electricity. Circulars GST - States Mon, 05 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65864