https://www.taxtmi.com/circulars?id=66643 Refund procedure for unutilised input tax credit on export of electricity requires filing under "any other" in the refund form with remark "Export of electricity-without payment of tax (accumulated ITC)"; uploading Form RFD statement (Statement 3B) with export invoice details, exported energy and tariff per unit, the monthly Regional Energy Account (REA) statement from the RPC Secretariat showing scheduled exported energy, relevant contracts, and the refund calculation. The relevant date for filing is the last date of the month as per the monthly REA; turnover for refund is REA scheduled energy multiplied by contract tariff, using the lower of invoice and REA quantities where they differ. en-us Sat, 16 Jul 2022 00:00:00 +0530 Wed, 19 Jul 2023 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66643 Refund procedure for unutilised input tax credit on export of electricity requires filing under "any other" in the refund form with remark "Export of electricity-without payment of tax (accumulated ITC)"; uploading Form RFD statement (Statement 3B) with export invoice details, exported energy and tariff per unit, the monthly Regional Energy Account (REA) statement from the RPC Secretariat showing scheduled exported energy, relevant contracts, and the refund calculation. The relevant date for filing is the last date of the month as per the monthly REA; turnover for refund is REA scheduled energy multiplied by contract tariff, using the lower of invoice and REA quantities where they differ. Circulars GST - States Sat, 16 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66643