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    <title>Clarification on refund related issues</title>
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    <description>Clarifies that recipients of deemed export supplies may claim refund subject to prescribed undertakings, extends the relaxation for wrongly reported zero-rated supplies in FORM GSTR-3B for specified periods, and confirms that the amended valuation of zero-rated supply of goods applies equally while computing adjusted total turnover under Rule 89(4) for refund of unutilised input tax credit.</description>
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      <description>Clarifies that recipients of deemed export supplies may claim refund subject to prescribed undertakings, extends the relaxation for wrongly reported zero-rated supplies in FORM GSTR-3B for specified periods, and confirms that the amended valuation of zero-rated supply of goods applies equally while computing adjusted total turnover under Rule 89(4) for refund of unutilised input tax credit.</description>
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      <pubDate>Thu, 25 Mar 2021 00:00:00 +0530</pubDate>
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