Refund claim procedures: GSTR-2A evidence, prescribed invoice statement, ledger-debit sequencing and re-credit conditions clarified. Refund claims premised on availed input tax credit must include the claimant's FORM GSTR-2A printout and a completed invoice statement in Annexure-A; GSTR-2A will serve as prima facie proof of supplier accountal and hard copy invoices may be called for only if GSTR-2A lacks entries. Refundable amounts are computed as the least of the statutory formula, period-end electronic credit balance, and ledger balance at filing, and debits from the electronic credit ledger must follow the prescribed sequence starting with integrated tax, then central and state/UT tax equally. Rejected amounts for ineligible credit are re credited with simultaneous demand and recovery procedures, while other re credits require an undertaking against appeal.
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Refund claims premised on availed input tax credit must include the claimant's FORM GSTR-2A printout and a completed invoice statement in Annexure-A; GSTR-2A will serve as prima facie proof of supplier accountal and hard copy invoices may be called for only if GSTR-2A lacks entries. Refundable amounts are computed as the least of the statutory formula, period-end electronic credit balance, and ledger balance at filing, and debits from the electronic credit ledger must follow the prescribed sequence starting with integrated tax, then central and state/UT tax equally. Rejected amounts for ineligible credit are re credited with simultaneous demand and recovery procedures, while other re credits require an undertaking against appeal.
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