https://www.taxtmi.com/circulars?id=67561 Recipients of deemed export supplies may claim refund while availing input tax credit; the circular removes the prior administrative bar and explains that the portal requires debit of equivalent refundable ITC from the electronic credit ledger to prevent dual benefit. It revises undertaking requirements for recipient claimants. The circular also extends relief for misreported zero-rated supplies in GSTR-3B, allowing refund filings subject to aggregate declared integrated tax/cess, and clarifies that the amended capped valuation of zero-rated goods applies in computing adjusted total turnover under rule 89(4). en-us Tue, 30 Mar 2021 00:00:00 +0530 Mon, 24 Jun 2024 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67561 Recipients of deemed export supplies may claim refund while availing input tax credit; the circular removes the prior administrative bar and explains that the portal requires debit of equivalent refundable ITC from the electronic credit ledger to prevent dual benefit. It revises undertaking requirements for recipient claimants. The circular also extends relief for misreported zero-rated supplies in GSTR-3B, allowing refund filings subject to aggregate declared integrated tax/cess, and clarifies that the amended capped valuation of zero-rated goods applies in computing adjusted total turnover under rule 89(4). Circulars GST - States Tue, 30 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67561