Electronic credit ledger debiting order required before refund filing; system validations, re credit and documentation rules clarified. Claimants must submit FORM GSTR-2A print-out and Annexure A when claiming refunds; the proper officer may call for hard invoices only if GSTR-2A lacks details. Refund of unutilized ITC is computed as the least of three prescribed amounts and must be debited from the electronic credit ledger in the order of integrated tax first, then central and state tax equally, with inter ledger adjustments for shortfalls. Refund applications may be filed only after debiting as specified and generation of ARN. Re crediting rejected amounts follows FORM GST RFD 01B with simultaneous recovery where ineligible ITC is involved, while other re credits require an undertaking or final adverse decision.
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Electronic credit ledger debiting order required before refund filing; system validations, re credit and documentation rules clarified.
Claimants must submit FORM GSTR-2A print-out and Annexure A when claiming refunds; the proper officer may call for hard invoices only if GSTR-2A lacks details. Refund of unutilized ITC is computed as the least of three prescribed amounts and must be debited from the electronic credit ledger in the order of integrated tax first, then central and state tax equally, with inter ledger adjustments for shortfalls. Refund applications may be filed only after debiting as specified and generation of ARN. Re crediting rejected amounts follows FORM GST RFD 01B with simultaneous recovery where ineligible ITC is involved, while other re credits require an undertaking or final adverse decision.
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