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 ..... 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 the BGST 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 BGST Rules, 2017 vide Notification No. S. O. 175 dated 29th August, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 BGST 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 Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... articular 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 89(4) of the BGST Rules, 2019. 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 whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove. 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 Form GST RFD-05. Commissioner State Tax-cum-Secretary Annexure-I Statement of Scheduled Energy for exported electricity by Generation Plants (Using Fuel except nuclear, gas, domestic linkage coal, mix fuel) for claiming input-tax credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Country 1_entity1 ee1 Country 2_entity2 ee2 -- -- CountryN_entity3 eeN Subtotal Export (B) Sum of (ee1+ee2+ .+eeN) Total Scheduled Energy of Generating Station (C=A+B) (insert sum of sub-total-A and sub-total-B) Note : As per Complementary Commercial Mechanism under section 6.1(d) of CERC (Indian Electricity Grid Code) Regulations, 2010 ; beneficiaries shall pay energy charges for the scheduled dispatch, in accordance with the relevant contracts/orders of CERC. - Circular - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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