9911796707
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 ..... 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 filing of Shipping Bill/ Bill of Export in respect of export of electricity. However, the extant provisions under Rule 89 of HPGST 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. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 HPGST Act, 2017, time period of two years from the relevant date has been specified for filing an application of refund. Electrical energy is in natu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying 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 for 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 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ify 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 whole 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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