GST circular working note

Circular 175/07/2022-GST: Manner of filing refund of unutilized ITC on account of export of electricity

Source-led decode of CBIC Circular 175/07/2022-GST with the actual provisions, rules, forms and official PDF trail.

Reviewed by CA Nikhil Gupta · Updated 5 October 2026

Filing identity

Circular number

175/07/2022-GST

Date

2022-07-06

CBIC record

1003107

PDF source

official text PDF; 4 page(s)

Download Circular 175/07/2022-GST PDF

Form in 2 minutes

Circular 175/07/2022-GST deals with manner of filing refund of unutilized ITC on account of export of electricity. Read it as a refund and re-credit control: start with the refund category, tax period, ledger affected and the specific form or acknowledgement named in the circular. The circular is binding administrative clarification under the GST framework only to the extent of the issue it answers; the Act, Rules, notifications and event-date version still control the final legal result.

Working point: On the issue of manner of filing refund of unutilized ITC on account of export of electricity, a reviewer first identifies whether the circular changes eligibility, filing route, debit/re-credit mechanics or proof requirements; only then is the portal form or officer response selected.

Bare law, rules and notifications

Sections extracted

Section 168 (1)
Section 54
Section 6

Rules extracted

Rule 89(4)
Rules 2019

Forms extracted

FORM GST RFD-01
FORM GST DRC-03
FORM GST RFD-06

Notifications and linked circulars

Notification No. 14/2022-CT

The source map above is limited to citations actually extracted from the official Circular 175/07/2022-GST PDF. Where the transaction also touches another charging section, exemption entry, return rule or limitation provision, document that separate source before filing or advising.

Paragraph-wise decode

Para	Issue dealt with in the circular
2.1	Till the time necessary changes are carried out on the portal, t he applicant would be required to file the application for refund under “Any Other” category electronically in FORM GST RFD-01, on the portal . In remark column of the application, the taxpayer would enter “Export of electricity- without payment of tax (accumulated ITC)”. At this stage, the applicant is not required to make any debit from the electronic credit...
2.2	The applicant would be required to furnish/upload the details contained in Statement 3B (and not in statement 3) of FORM GST RFD-01 (in pdf format), containing the number and date of the export invoices, details of energy exported, tariff per unit for export of electricity as per agreement.
2.3	The applicant will also be required to upload the copy of statement of scheduled energy for electricity exported by the Generation Plants (in format attached as Annexure- I) issued as part of Regional Energy Account by Regional Power Committee Secretariat (“RPC”) under regulation 2 (1)(nnn) of the CERC (Indian Electricity Grid Code) Regulations, 2010, for the period for which refund has been claimed and the copy of the...
3	Relevant date for filing of refund: As per sub-section (1) of section 54 of the CGST 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...
4	Processing of refund claim by proper officer

Use these paragraph cues to locate the operative part quickly, then read the full official PDF for conditions, exceptions, examples, effective dates and past-period regularisation language.

Workflow

Identify issue.
Record the taxpayer, supply, return period, order or refund event covered by Circular 175/07/2022-GST.
Map source.
Open the circular PDF with the Act, Rule and notification entries listed above.
Compile proof.
Refund ARN, export or supply documents, tax-payment proof, ledger extracts, debit or re-credit trail and the officer communication.
Close filing.
Use the portal or officer channel that matches the event date and keep the acknowledgement with the source PDF.

Forms and downloadable source

Circular 175/07/2022-GST expressly references these forms: FORM GST RFD-01, FORM GST DRC-03, FORM GST RFD-06. Use the official form compendium and the live portal version before filing.

Download official CGST forms compendium

Do not use a form title by memory alone. Confirm the live portal, the rule that prescribes the form, historical return period and any officer instruction before upload or reply.

Highlighted advisory points

Scope

Circular 175/07/2022-GST should be confined to manner of filing refund of unutilized ITC on account of export of electricity; nearby issues require their own source check.

Evidence

Keep the official PDF, transaction documents and portal record together so a reviewer can reproduce the conclusion.

Version

For historical periods, use the law and portal version applicable to the event, not merely the current screen label.

Exam and advisory case study

In an exam problem, separate entitlement from procedure: first test the Act and Rules, then apply the circular only for the manner of filing, processing, re-credit or regularisation it actually states. For Circular 175/07/2022-GST, a complete answer names the issue, lists the controlling provisions extracted above, applies the circular's operative answer, and then states what the taxpayer or officer must do in the return, refund, appeal, billing or record file.

Finin2min summary and Q&A

Summary: Circular 175/07/2022-GST is a source-specific GST clarification on manner of filing refund of unutilized ITC on account of export of electricity. Use the exact official PDF, not a generic circular checklist, and preserve the law/rule/notification map with the working file.

Is the circular itself the full law?

No. It clarifies administration under GST. The Act, Rules, notifications, court orders and facts of the transaction remain necessary.

When is a form PDF needed?

Only when the circular or linked rule actually points to a prescribed form. If the page lists forms, use the form compendium and the current GST portal version.

Can this be applied to another tax period?

Only after checking the effective date, amendment history and any past-period regularisation language in the official circular and related notification.

Primary official sources

CBIC circular metadata | Official CBIC PDF viewer | CBIC circular list | GST Council circulars

This Finin2min page is an educational working note. Official legislation, Gazette instruments, circulars, portal rules, court decisions and the facts of the matter prevail. Obtain professional advice for a live filing, refund, appeal or dispute.