https://www.taxtmi.com/circulars?id=70990 Recipients claiming refund for deemed export supplies may avail input tax credit, but must debit the corresponding credit from the electronic credit ledger and confirm that the supplier has not claimed refund. Refund filing relaxation applies to specified zero-rated supplies wrongly reported in the relevant return table for tax periods through 31 March 2021, subject to the aggregate tax reported across applicable tables. For unutilised input tax credit refunds on zero-rated supplies, adjusted total turnover must include the same capped export-goods value used for turnover of zero-rated supply of goods. 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 claiming refund for deemed export supplies may avail input tax credit, but must debit the corresponding credit from the electronic credit ledger and confirm that the supplier has not claimed refund. Refund filing relaxation applies to specified zero-rated supplies wrongly reported in the relevant return table for tax periods through 31 March 2021, subject to the aggregate tax reported across applicable tables. For unutilised input tax credit refunds on zero-rated supplies, adjusted total turnover must include the same capped export-goods value used for turnover of zero-rated supply of goods. Circulars GST - States Wed, 09 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70990