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    <title>Manner of filing refund of unutilized ITC on account of export of electricity</title>
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    <description>Applicants must file Form GST RFD-01 under &quot;any other&quot; with remark &quot;Export of electricity-without payment of tax&quot;, upload Statement 3B (export invoices, energy exported, tariff per unit), the Regional Energy Account (REA) statement from the RPC Secretariat and tariff agreement. The relevant date is the last date of the month as per the monthly REA. Refund is calculated under rule 89(4) using scheduled REA energy multiplied by contracted tariff (using the lower of REA or invoice quantity), with adjusted total turnover excluding domestic electricity; officer verification and debit via Form GST DRC-03 precede issuance of RFD-06 and RFD-05.</description>
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    <pubDate>Wed, 14 Sep 2022 00:00:00 +0530</pubDate>
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      <title>Manner of filing refund of unutilized ITC on account of export of electricity</title>
      <link>https://www.taxtmi.com/circulars?id=66529</link>
      <description>Applicants must file Form GST RFD-01 under &quot;any other&quot; with remark &quot;Export of electricity-without payment of tax&quot;, upload Statement 3B (export invoices, energy exported, tariff per unit), the Regional Energy Account (REA) statement from the RPC Secretariat and tariff agreement. The relevant date is the last date of the month as per the monthly REA. Refund is calculated under rule 89(4) using scheduled REA energy multiplied by contracted tariff (using the lower of REA or invoice quantity), with adjusted total turnover excluding domestic electricity; officer verification and debit via Form GST DRC-03 precede issuance of RFD-06 and RFD-05.</description>
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