https://www.taxtmi.com/circulars?id=70990 Recipients of deemed export supplies may avail input tax credit and claim refund, subject to debit of the corresponding credit from the electronic credit ledger and declarations preventing duplicate refund claims. Refund relaxation applies where zero-rated supplies were mistakenly reported in Table 3.1(a) of FORM GSTR-3B, subject to the aggregate tax or cess reported in Tables 3.1(a), 3.1(b), and 3.1(c). For unutilised input tax credit refunds, the capped value of zero-rated export goods must be used consistently in both zero-rated turnover and Adjusted Total Turnover. en-us Wed, 09 Mar 2022 00:00:00 +0530 Wed, 26 Aug 2026 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70990 Recipients of deemed export supplies may avail input tax credit and claim refund, subject to debit of the corresponding credit from the electronic credit ledger and declarations preventing duplicate refund claims. Refund relaxation applies where zero-rated supplies were mistakenly reported in Table 3.1(a) of FORM GSTR-3B, subject to the aggregate tax or cess reported in Tables 3.1(a), 3.1(b), and 3.1(c). For unutilised input tax credit refunds, the capped value of zero-rated export goods must be used consistently in both zero-rated turnover and Adjusted Total Turnover. Circulars GST - States Wed, 09 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70990