The Office of the Commissioner of Commercial Taxes, Government of Goa, on 2nd August, 2022, has issued a circular prescribing the procedure to be followed for filing and processing of refund of unutilised ITC (Input Tax Credit) on account of export of electricity.
In case of export of electricity, the relevant date for filing of refund shall be the last date of the month, in which the electricity has been exported as per monthly Regional Energy Account (REA) issued by the Regional Power Committee Secretariat under CERC (Indian Electricity Grid Code) Regulations, 2010.
