Jan 10, 2023
Prepared by

KMS Update on refund clarification

  1. Non-availment of Drawback
  2. Amendment through Table 9 of GSTR-1
  3. Exports without Letter of Undertaking (LUT)
  4. Exports after specified period
  5. Deficiency Memo
  6. Self – Declaration for Non-prosecution
  7. Refund of Transitional Credit
  8. Discrepancy between values of GST invoice and Shipping bill/Bill of Export
  9. Refund of Taxes paid under Existing law
  10. Filing of frequency of refunds
  11. BRC/FIRC of export of goods
  12. Supplies to Merchant Exporter
  13. Requirement of invoices for processing refund claim
Attachments
kms-update-on-refund-clarification.pdf
Tags
gstr-1gstr-3bbill-of-exportcircular-no--37-11-2018concessional-raterfd-01atran-1lutmerchant-exportershipping-billsletter-of-undertakingbrcrfd---03drawbackdeficiency-memosection-142transitional-creditsection54-3-fircrule-96aexportzero-rated-supply