https://www.taxtmi.com/forum/issue?id=120450 ITC reflected in GSTR-2B for the refund period may be included in Net ITC; zero-rated turnover must be excluded from IDS refund working; IGST on imports is includible in Net ITC. Exports with IGST permit refund of IGST only and do not allow parallel IDS refund for the same portion. Capital goods ITC is excluded from unutilized ITC refunds for zero-rated supplies, and the same ITC cannot be claimed simultaneously under zero-rated and IDS routes in the same tax period. en-us Fri, 12 Sep 2025 04:06:16 +0530 Tue, 16 Sep 2025 06:47:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120450 ITC reflected in GSTR-2B for the refund period may be included in Net ITC; zero-rated turnover must be excluded from IDS refund working; IGST on imports is includible in Net ITC. Exports with IGST permit refund of IGST only and do not allow parallel IDS refund for the same portion. Capital goods ITC is excluded from unutilized ITC refunds for zero-rated supplies, and the same ITC cannot be claimed simultaneously under zero-rated and IDS routes in the same tax period. Discussion-Forum GST Fri, 12 Sep 2025 04:06:16 +0530 https://www.taxtmi.com/forum/issue?id=120450