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TMI BlogManner of filing refund of unutilized ITC on account of export of electricityX X X X Extracts X X X X X X X X Extracts X X X X ..... ere is no requirement for filing of Shipping Bill/ Bill of Export in respect of export of electricity. However, the extant provisions under Rule 89 of Assam GST Rules, 2017 provided for requirement of furnishing the details of shipping bill/ bill of export in respect of such refund of unutilised ITC in respect of export of goods. Accordingly, a clause (ba) has been inserted in sub-rule (2) of rule 89 and a Statement 3B has been inserted in FORM GST RFD-01 of the CGST Rules, 2017 vide notification No. 14/2022-CT dated 5th July, 2022. In order to clarify various issues and procedure for filing of refund claim pertaining to export of electricity, the Commissioner, in exercise of its powers conferred by section 168 of the Assam GST Act, hereby ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RFD-01 by uploading the same in pdf format along with refund application in FORM GST RFD-01. 3. Relevant date for filing of refund: As per sub-section (1) of section 54 of the Assam GST Act, 2017, time period of two years from the relevant date has been specified for filing an application of refund. Electrical energy is in nature of "goods" under GST and is exported on a continuous basis through the transmission lines attached to the land. Therefore, it is not possible to determine the specific date on which a specific unit of electricity passes through the frontier. However, a statement of scheduled energy for export of electricity by a Generation Plant is issued by Regional Power Committee RPC Secretariat, as a part of Regional Energy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or calculating the value of zero-rated supply in case of export of electricity. Such monthly Regional Energy Account (REA) issued by Regional Power Committee (RPC) Secretariat, as uploaded on the websites of RPC Secretariat, can be downloaded by GST officers as well as the concerned electricity generator for the purpose of refund under Rule 89(4) of Assam GST Rules 2017. The calculation of the value of the exports of electricity during the month, can be done based on the quantity of scheduled electricity exported during the month by the exporter (as detailed in the REA for the month) and the tariff rate per unit (details of which will have to be provided by the concerned exporter based on agreed contracted rates). 4.3 It is also mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ole or any part of the amount claimed is payable as refund, he shall request the applicant, in writing, if required, to debit the said amount from the electronic credit ledger through FORM GST DRC-03. Once the proof of such debit is received by the proper officer, he shall proceed to issue the refund order in FORM GST RFD-06 and the payment order in FORM GST RFD-05. 5. This Circular is clarificatory in nature and not meant for any interpretation of provisions of the Act and rules. 6. Difficulties, if any, in implementation of the above circular may be brought to the notice of the Principal Commissioner at an early date. 7. This Circular shall be deemed to have been issued on 6th July, 2022. Sd/= (Rakesh Agarwala, lAS,) Principal Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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