https://www.taxtmi.com/circulars?id=70885 Recipients of deemed export supplies may avail input tax credit and claim refund, subject to debit of available credit and declarations that the supplier has not claimed refund. Refund relaxation for zero-rated supplies wrongly reported in Table 3.1(a) of FORM GSTR-3B applies through 31 March 2021, subject to the aggregate tax declared in the relevant tables. For unutilised input tax credit refunds on zero-rated supplies, the capped value of exported goods also applies in calculating Adjusted Total Turnover. en-us Thu, 18 Mar 2021 00:00:00 +0530 Fri, 21 Aug 2026 12:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70885 Recipients of deemed export supplies may avail input tax credit and claim refund, subject to debit of available credit and declarations that the supplier has not claimed refund. Refund relaxation for zero-rated supplies wrongly reported in Table 3.1(a) of FORM GSTR-3B applies through 31 March 2021, subject to the aggregate tax declared in the relevant tables. For unutilised input tax credit refunds on zero-rated supplies, the capped value of exported goods also applies in calculating Adjusted Total Turnover. Circulars GST - States Thu, 18 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70885