Refund procedure clarified: reliance on GSTR-2A and specified ledger debit order governs electronic credit refund processing. Claimants must submit a printout of FORM GSTR-2A and a statement of invoices in Annexure-A with FORM GST RFD-01A; the proper officer may rely on GSTR-2A as evidence and shall not demand invoices whose details appear therein, though hard copies may be called for where GSTR-2A is incomplete. Refund computation for unutilized ITC is the least of the formulaic cap, ledger balance at period end, and ledger balance at filing, and debits must be effected in the order: integrated tax, then central and state/UT tax equally.
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Refund procedure clarified: reliance on GSTR-2A and specified ledger debit order governs electronic credit refund processing.
Claimants must submit a printout of FORM GSTR-2A and a statement of invoices in Annexure-A with FORM GST RFD-01A; the proper officer may rely on GSTR-2A as evidence and shall not demand invoices whose details appear therein, though hard copies may be called for where GSTR-2A is incomplete. Refund computation for unutilized ITC is the least of the formulaic cap, ledger balance at period end, and ledger balance at filing, and debits must be effected in the order: integrated tax, then central and state/UT tax equally.
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