https://www.taxtmi.com/circulars?id=65872 Procedure for refund of unutilised Input Tax Credit on export of electricity requires electronic filing in FORM GST RFD-01 under "Any Other" with specified remark, uploading Statement 3B, the RPC-issued monthly Regional Energy Account showing scheduled energy, agreements showing tariff per unit, and a Statement 3A calculation. The relevant date is the last date of the month as per the REA. Refunds are calculated by applying the zero-rated supply formula using scheduled energy multiplied by contractual tariff (lower quantity between invoice and REA), and adjusted total turnover excludes domestic electricity; officers verify ITC non availment for domestic supply before directing debit and issuing refund orders. en-us Fri, 29 Jul 2022 00:00:00 +0530 Mon, 19 Sep 2022 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65872 Procedure for refund of unutilised Input Tax Credit on export of electricity requires electronic filing in FORM GST RFD-01 under "Any Other" with specified remark, uploading Statement 3B, the RPC-issued monthly Regional Energy Account showing scheduled energy, agreements showing tariff per unit, and a Statement 3A calculation. The relevant date is the last date of the month as per the REA. Refunds are calculated by applying the zero-rated supply formula using scheduled energy multiplied by contractual tariff (lower quantity between invoice and REA), and adjusted total turnover excludes domestic electricity; officers verify ITC non availment for domestic supply before directing debit and issuing refund orders. Circulars GST - States Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65872