https://www.taxtmi.com/circulars?id=71604 Input Service Distributors, composition taxpayers, and non-resident taxable persons may claim specified electronic ledger refunds using their respective prescribed returns instead of FORM GSTR-1 and FORM GSTR-3B. Compensation cess credit on inputs may be refunded for zero-rated supplies under bond or Letter of Undertaking where the final product is not subject to cess, but cannot be used to pay integrated tax or refunded where export is made on payment of integrated tax. Bond or Letter of Undertaking is not required for exports of exempt or non-GST goods without integrated tax payment. en-us Fri, 29 Mar 2019 00:00:00 +0530 Thu, 15 Oct 2026 17:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71604 Input Service Distributors, composition taxpayers, and non-resident taxable persons may claim specified electronic ledger refunds using their respective prescribed returns instead of FORM GSTR-1 and FORM GSTR-3B. Compensation cess credit on inputs may be refunded for zero-rated supplies under bond or Letter of Undertaking where the final product is not subject to cess, but cannot be used to pay integrated tax or refunded where export is made on payment of integrated tax. Bond or Letter of Undertaking is not required for exports of exempt or non-GST goods without integrated tax payment. Circulars GST - States Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71604