TaxTMI 
TaxTMI 
Manner of filing refund of unutilized ITC on account of export of electricity
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.... Bilaspur, Hamirpur, Mandi, Kullu, Chamba, Kangra, Revenue Distt Nurpur and BBN Baddi, H.P. 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P. Dated Shimla-9 17th Aug., 2022. Subject: Manner of filing refund of unutilized ITC on account of export of electricity-reg. Various problem being faced by power generating units in filing of refund of unutilised Input Tax Credit (ITC) on account of export of electricity. Though electricity is classified as "goods" in GST, there is no requirement for filin....
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....umber and date of the export invoices, details of energy exported, tariff per unit for export of electricity as per agreement. 2.3 The applicant will also be required to upload the copy of statement of scheduled energy for electricity exported by the Generation Plants (in format attached as Annexure-I) issued as part of Regional Energy Account by Regional Power Committee Secretariat ("RPC") under regulation 2 (1)(nnn) of the CERC(Indian Electricity Grid Code) Regulations, 2010, for the period for which refund has been claimed and the copy of the relevant agreement(s) detailing the tariff per unit for the electricity exported. The applicant will also give details of calculation of the refund amount in Statement -3A of FORM GST RFD-01 by u....
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....of zero-rated supply of goods + Turnover of zero rated supply of services) x Net ITC /Adjusted Total Turnover Export of electricity being zero-rated supply, refund of unutilised ITC on account of export of electricity would also be calculated using the same formula. 4.2 The turnover of export of electricity would be calculated by multiplying the energy exported during the period of refund with the tariff per unit of electricity, specified in the agreement. It is clarified that quantum of Scheduled Energy exported, as reflected in the Regional Energy Account (REA) issued by Regional Power Committee (RPC) Secretariat for a particular month, will be deemed to be the quantity of electricity exported during the said month and will be used ....
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....f rule 89. However, as electricity has been wholly exempted from the levy of GST, therefore, as per the definition of adjusted total turnover provided at clause (E) of the sub-rule (4) of rule 89, the turnover of electricity supplied domestically would be excluded while calculating the adjusted total turnover. The proper officer shall invariably verify that no ITC has been availed on the inputs and inputs services utilised in making domestic supply of electricity. 4.5 The proper officer shall calculate the admissible refund amount as per the formula provided under rule 89(4) and as per the clarification furnished above. Further, upon scrutiny of the application for completeness and eligibility, if the proper officer is satisfied that the....