https://www.taxtmi.com/circulars?id=70926 GST refund claims by Input Service Distributors, composition taxpayers and non-resident taxable persons may rely on their respective prescribed returns instead of FORM GSTR-1 and FORM GSTR-3B. Compensation cess credit on coal used for zero-rated aluminum supplies under bond or LUT may be refunded, but cannot be used to pay integrated tax on exports. Exporters of exempted or non-GST goods need not furnish bond or LUT for zero-rated supplies without integrated tax and may claim eligible unutilized input tax credit. The restriction on export on payment of integrated tax applies only to direct procurement from suppliers using specified tax-free or concessional benefits. en-us Wed, 30 May 2018 00:00:00 +0530 Mon, 24 Aug 2026 13:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70926 GST refund claims by Input Service Distributors, composition taxpayers and non-resident taxable persons may rely on their respective prescribed returns instead of FORM GSTR-1 and FORM GSTR-3B. Compensation cess credit on coal used for zero-rated aluminum supplies under bond or LUT may be refunded, but cannot be used to pay integrated tax on exports. Exporters of exempted or non-GST goods need not furnish bond or LUT for zero-rated supplies without integrated tax and may claim eligible unutilized input tax credit. The restriction on export on payment of integrated tax applies only to direct procurement from suppliers using specified tax-free or concessional benefits. Circulars GST - States Wed, 30 May 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70926