https://www.taxtmi.com/circulars?id=69458 Recipients of deemed export supplies may claim refund of tax paid even if ITC has been availed, though the portal requires debit of the equivalent ITC from the electronic credit ledger when filing refund applications; para 41 is amended to remove the previous prohibition and sets out undertaking and declaration requirements. The earlier relaxation for misreporting zero-rated supplies in GSTR-3B is extended subject to refund claims not exceeding the aggregate integrated tax/cess declared in columns 3.1(a)-(c). For Rule 89(4) refunds, Adjusted Total Turnover must include export/zero-rated goods turnover as determined under the amended definition, applying the 150% cap to that turnover. en-us Thu, 18 Mar 2021 00:00:00 +0530 Thu, 19 Mar 2026 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69458 Recipients of deemed export supplies may claim refund of tax paid even if ITC has been availed, though the portal requires debit of the equivalent ITC from the electronic credit ledger when filing refund applications; para 41 is amended to remove the previous prohibition and sets out undertaking and declaration requirements. The earlier relaxation for misreporting zero-rated supplies in GSTR-3B is extended subject to refund claims not exceeding the aggregate integrated tax/cess declared in columns 3.1(a)-(c). For Rule 89(4) refunds, Adjusted Total Turnover must include export/zero-rated goods turnover as determined under the amended definition, applying the 150% cap to that turnover. Circulars GST - States Thu, 18 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69458