https://www.taxtmi.com/circulars?id=71648 Refunds of unutilised input tax credit for export of electricity require electronic filing of FORM GST RFD-01 under the "Any Other" category, with Statement 3B, scheduled-energy records, tariff agreements and refund calculations. The relevant date is the last day of the export month reflected in the Regional Energy Account. Export turnover is based on scheduled energy and contractual tariff, using the lower quantity where invoices and scheduled-energy records differ. Domestic electricity turnover is excluded from Adjusted Total Turnover, and ITC used for domestic exempt supplies must be excluded. en-us Tue, 03 Jan 2023 00:00:00 +0530 Tue, 20 Oct 2026 10:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71648 Refunds of unutilised input tax credit for export of electricity require electronic filing of FORM GST RFD-01 under the "Any Other" category, with Statement 3B, scheduled-energy records, tariff agreements and refund calculations. The relevant date is the last day of the export month reflected in the Regional Energy Account. Export turnover is based on scheduled energy and contractual tariff, using the lower quantity where invoices and scheduled-energy records differ. Domestic electricity turnover is excluded from Adjusted Total Turnover, and ITC used for domestic exempt supplies must be excluded. Circulars GST - States Tue, 03 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71648