https://www.taxtmi.com/manuals?id=7653 Refund claims under GST require specific documentary evidence under Rule 89(2) of the CGST Rules, 2017. Category-specific attachments include adjudication orders or payment references; shipping bills and export invoices for goods; export invoices, energy schedules and tariff agreements for electricity; invoices and BRC/FIRC for export of services; invoice lists and admission endorsements for SEZ supplies; notified evidence for deemed exports; invoices for inverted duty refunds; orders for provisional assessment refunds; and transaction statements for intra/inter-state reclassification or excess payment claims. Declarations or CA/Cost Accountant certificates are required regarding non-passing of tax incidence, with exceptions for specified categories. en-us Tue, 25 Feb 2025 15:33:00 +0530 Wed, 05 Mar 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7653 Refund claims under GST require specific documentary evidence under Rule 89(2) of the CGST Rules, 2017. Category-specific attachments include adjudication orders or payment references; shipping bills and export invoices for goods; export invoices, energy schedules and tariff agreements for electricity; invoices and BRC/FIRC for export of services; invoice lists and admission endorsements for SEZ supplies; notified evidence for deemed exports; invoices for inverted duty refunds; orders for provisional assessment refunds; and transaction statements for intra/inter-state reclassification or excess payment claims. Declarations or CA/Cost Accountant certificates are required regarding non-passing of tax incidence, with exceptions for specified categories. Manuals GST Tue, 25 Feb 2025 15:33:00 +0530 https://www.taxtmi.com/manuals?id=7653