https://www.taxtmi.com/circulars?id=71573 Refund of unutilised input tax credit for export of electricity without payment of tax must be filed electronically in FORM GST RFD-01 under the "Any Other" category, supported by Statement 3B, scheduled-energy details from the monthly Regional Energy Account, the applicable tariff agreement and Statement 3A. Export turnover is calculated using scheduled energy and the agreed tariff, subject to use of the lower quantity where invoice and scheduled-energy quantities differ. Domestic exempt electricity turnover is excluded from adjusted total turnover, and verification must ensure that input tax credit was not availed for domestic electricity supplies. en-us Fri, 02 Sep 2022 00:00:00 +0530 Mon, 12 Oct 2026 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71573 Refund of unutilised input tax credit for export of electricity without payment of tax must be filed electronically in FORM GST RFD-01 under the "Any Other" category, supported by Statement 3B, scheduled-energy details from the monthly Regional Energy Account, the applicable tariff agreement and Statement 3A. Export turnover is calculated using scheduled energy and the agreed tariff, subject to use of the lower quantity where invoice and scheduled-energy quantities differ. Domestic exempt electricity turnover is excluded from adjusted total turnover, and verification must ensure that input tax credit was not availed for domestic electricity supplies. Circulars GST - States Fri, 02 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71573