https://www.taxtmi.com/circulars?id=70697 Recipients of deemed export supplies may avail input tax credit while claiming refund, subject to undertakings that the supplier has not claimed refund and that the claim is limited to eligible invoices and input tax credit reflected in the valid return. Refund relief for zero-rated supplies wrongly reported in Table 3.1(a) of FORM GSTR-3B applies through 31 March 2021, within the aggregate tax declared in Tables 3.1(a), 3.1(b), and 3.1(c). The capped value of export goods must also be used in Adjusted Total Turnover under the unutilised input tax credit refund formula. en-us Thu, 18 Mar 2021 00:00:00 +0530 Thu, 06 Aug 2026 10:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70697 Recipients of deemed export supplies may avail input tax credit while claiming refund, subject to undertakings that the supplier has not claimed refund and that the claim is limited to eligible invoices and input tax credit reflected in the valid return. Refund relief for zero-rated supplies wrongly reported in Table 3.1(a) of FORM GSTR-3B applies through 31 March 2021, within the aggregate tax declared in Tables 3.1(a), 3.1(b), and 3.1(c). The capped value of export goods must also be used in Adjusted Total Turnover under the unutilised input tax credit refund formula. Circulars GST - States Thu, 18 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70697