https://www.taxtmi.com/circulars?id=67394 Claimants must file FORM GST RFD-01 under "Any Other" with remark "Export of electricity- without payment of tax (accumulated ITC)", upload Statement 3B (export invoice details, energy exported, tariff per unit), monthly REA statement of scheduled energy from RPC Secretariat and export agreement(s), and Statement 3A showing refund calculation. No initial debit from the electronic credit ledger is required; the proper officer may later request debit via FORM GST DRC-03 before issuing refund and payment orders. Turnover for refund uses REA scheduled energy multiplied by contracted tariff, using the lower of invoice or REA quantities where they differ. en-us Wed, 17 Aug 2022 00:00:00 +0530 Wed, 08 May 2024 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67394 Claimants must file FORM GST RFD-01 under "Any Other" with remark "Export of electricity- without payment of tax (accumulated ITC)", upload Statement 3B (export invoice details, energy exported, tariff per unit), monthly REA statement of scheduled energy from RPC Secretariat and export agreement(s), and Statement 3A showing refund calculation. No initial debit from the electronic credit ledger is required; the proper officer may later request debit via FORM GST DRC-03 before issuing refund and payment orders. Turnover for refund uses REA scheduled energy multiplied by contracted tariff, using the lower of invoice or REA quantities where they differ. Circulars GST - States Wed, 17 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67394