https://www.taxtmi.com/circulars?id=66732 Refund entitlement for accumulated input tax credit is limited to input tax credit reflected in FORM GSTR-2B for the relevant or prior tax periods for refund claims from the date the amendments took effect. The FORM RFD-01 undertaking remains but is revised to remove references to omitted provisions and forms, and supporting-document requirements referencing GSTR-2A and certain self-certified invoices are deleted. For adjusted total turnover, export values are to be calculated as per the inserted Explanation. Exporters who subsequently export goods or realise payment after complying with rule 96A may claim refund of unutilized ITC and IGST paid, but not interest. en-us Fri, 04 Aug 2023 00:00:00 +0530 Sat, 12 Aug 2023 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66732 Refund entitlement for accumulated input tax credit is limited to input tax credit reflected in FORM GSTR-2B for the relevant or prior tax periods for refund claims from the date the amendments took effect. The FORM RFD-01 undertaking remains but is revised to remove references to omitted provisions and forms, and supporting-document requirements referencing GSTR-2A and certain self-certified invoices are deleted. For adjusted total turnover, export values are to be calculated as per the inserted Explanation. Exporters who subsequently export goods or realise payment after complying with rule 96A may claim refund of unutilized ITC and IGST paid, but not interest. Circulars GST - States Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66732