https://www.taxtmi.com/circulars?id=66059 Refund of unutilised Input Tax Credit for export of electricity requires electronic filing in FORM GST RFD-01 under "Any Other" with the specified remark, uploading Statement 3B with export invoice details, scheduled energy statements from the Regional Energy Account (REA) issued by the RPC Secretariat, tariff agreements, and Statement 3A with refund calculations. Initial filing does not require debit from the electronic credit ledger; the proper officer may later request debit via FORM GST DRC-03 before issuing refund and payment orders. en-us Tue, 12 Jul 2022 00:00:00 +0530 Mon, 05 Dec 2022 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66059 Refund of unutilised Input Tax Credit for export of electricity requires electronic filing in FORM GST RFD-01 under "Any Other" with the specified remark, uploading Statement 3B with export invoice details, scheduled energy statements from the Regional Energy Account (REA) issued by the RPC Secretariat, tariff agreements, and Statement 3A with refund calculations. Initial filing does not require debit from the electronic credit ledger; the proper officer may later request debit via FORM GST DRC-03 before issuing refund and payment orders. Circulars GST - States Tue, 12 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66059