Govt. issues clarifications on GST refund related issues
Govt. has clarified that in case of a claim for refund of balance in the electronic cash ledger filed by an ISD or a composition taxpayer and non-resident taxable person, the filing of the details in GSTR-1 and GSTR-3B is not mandatory. The filing of applicable return shall be sufficient for claiming the said refund. Further, it also clarified that LUT or bond is not required for the refund claims on account of export of non-GST and exempted goods without payment of IGST.