https://www.taxtmi.com/forum/issue?id=120842 Inverted duty structure refund under GST is discussed for a manufacturer making domestic supplies and exports with payment of IGST. The main issue is whether export turnover with payment of IGST is included in the turnover used for IDS refund calculations. One view treats export turnover as part of the refund base, while another view, relying on the proviso to section 54(3) of the CGST Act, states that IDS refund is not available on exported supplies where IGST refund is claimed, and only domestic turnover is counted. en-us Tue, 31 Mar 2026 10:38:44 +0530 Thu, 02 Apr 2026 19:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120842 Inverted duty structure refund under GST is discussed for a manufacturer making domestic supplies and exports with payment of IGST. The main issue is whether export turnover with payment of IGST is included in the turnover used for IDS refund calculations. One view treats export turnover as part of the refund base, while another view, relying on the proviso to section 54(3) of the CGST Act, states that IDS refund is not available on exported supplies where IGST refund is claimed, and only domestic turnover is counted. Discussion-Forum GST Tue, 31 Mar 2026 10:38:44 +0530 https://www.taxtmi.com/forum/issue?id=120842