The Commercial Tax Department, Tamil Nadu on September 02, 2022, notified Manner of filing a refund of unutilized ITC on account of the export of electricity.
Ministry of Power regarding the problem being faced by power generating units in the filing of refund of unutilized Input Tax Credit (ITC) on the export of electricity. It has been represented that though electricity is classified as "goods" in GST, there is no requirement for filing the Shipping Bill/ Bill of Export in respect of the export of electricity.
However, the extant provisions under Rule 89 of TNGST Rules, 2017 provided for the requirement of furnishing the details of the shipping bill/ bill of export in respect of such refund of unutilized ITC in respect of export of goods. Accordingly, a clause (ba) has been inserted in sub-rule (2) of rule 89, and Statement 3B has been inserted in FORM GST RFD-01 of the TNGST Rules, 2017.
In order to clarify various issues and procedures for the filing of refund claims pertaining to the export of electricity, the Commissioner, in the exercise of powers conferred by section 168 of the TNGST Act, 2017, prescribes the procedure for filing and processing refund of unutilized ITC on account of export of electricity details of which are attached to the document.
[Notification No. 12/2022 TNGST]
