GST Refund Clarifications: FORM GSTR-1 & GSTR-3B Not Mandatory for Certain Claims; Rule 96(10) Restrictions Explained.

The circular provides clarifications on various refund-related issues under the GST framework. It addresses the procedures for refund claims by Input Service Distributors, composition taxpayers, and non-resident taxable persons, emphasizing that filing FORM GSTR-1 and GSTR-3B is not mandatory for certain refunds. It also clarifies the process for claiming refunds on integrated tax paid on exports to SEZs, refund eligibility for unutilized input tax credit on compensation cess, and the requirements for zero-rated supplies of exempt or non-GST goods. Additionally, it explains the scope of restrictions under rule 96(10) of the CGST Rules concerning specific notifications.

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