Mera Advisor
GST Refund for Zero-rated Supplies without Payment of Taxes Calculator
GST REFUND CALCULATOR
[For Zero-rated Supplies without Payment of Taxes]
Details of Turnover in the State / Union Territory
A]
Turnover of Zero-rated Supplies
(1)
Zero-rated Supply in respect of which refund is claimed under sub-rule (4A) and sub-rule (4B) of Rule 89
(2)
Zero-rated Supply of Exempt, Nil Rated, Non-taxable
Goods
Turnover
(a)
As per Invoices
(b)
As per Valuation [Refer Note 1]
(3)
Zero-rated Supply of Taxable
Goods
Turnover
(a)
As per Invoices
(b)
As per Valuation [Refer Note 1]
(4)
Zero-rated Supply of Exempt, Nil Rated, Non-taxable
Services
Turnover
(a)
As per Invoices
(b)
payments received during the relevant period for zero-rated supply of services
(c)
Payment received in advance in any period prior to the relevant period in respect of zero-rated supply of services where supply has been completed
(d)
Payment received in advance during the relevant period for zero-rated supply of services for which the supply of services has not been completed during the relevant period included in (b) above.
(5)
Zero-rated Supply of Taxable
Services
Turnover
(a)
As per Invoices
(b)
payments received during the relevant period for zero-rated supply of services
(c)
Payment received in advance in any period prior to the relevant period in respect of zero-rated supply of services where supply has been completed
(d)
Payment received in advance during the relevant period for zero-rated supply of services for which the supply of services has not been completed during the relevant period included in (b) above.
B]
Turnover of other than Zero-rated Supplies
(i)
Exempt, Nil Rated, Non-taxable Turnover
of Goods and Services
(ii)
Taxable Turnover of Goods and Services
Details of ITC availed on inputs and input services during the relevant period
IGST
CGST
SGST
Cess
(a)
Total ITC availed
(b)
ITC in respect of which refund is claimed under sub-rule (4A) and sub-rule (4B) of Rule 89
Note 1 -
Valuation to be done considering the lower of the value of zero-rated supply and value of zero-rated supply which is 1.5 times the value of like goods domestically supplied by the same or, similarly placed, supplier, as declared by the supplier.
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