GST refund processing: clarifies invoice submission, ledger debit order, re-credit on rejection and disbursal obligations. Clarifies GST refund processing: claimants must submit invoice-level details with FORM GST RFD-01A; refundable unutilized ITC is the least of the statutory formula, ledger balance at period end, and ledger balance at filing, and must be debited in order-integrated tax first, then central and state/UT taxes equally with cross-adjustment for shortfalls. Re-crediting on rejection differs where ITC is ineligible (immediate re-credit with demand) versus other reasons (re-credit after undertaking or final adverse appeal decision). Rule 96(10) restricts refunds for direct purchasers/importers benefiting from specified notifications; disbursing authorities must not withhold sanctioned refunds except as statutorily permitted.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST refund processing: clarifies invoice submission, ledger debit order, re-credit on rejection and disbursal obligations.
Clarifies GST refund processing: claimants must submit invoice-level details with FORM GST RFD-01A; refundable unutilized ITC is the least of the statutory formula, ledger balance at period end, and ledger balance at filing, and must be debited in order-integrated tax first, then central and state/UT taxes equally with cross-adjustment for shortfalls. Re-crediting on rejection differs where ITC is ineligible (immediate re-credit with demand) versus other reasons (re-credit after undertaking or final adverse appeal decision). Rule 96(10) restricts refunds for direct purchasers/importers benefiting from specified notifications; disbursing authorities must not withhold sanctioned refunds except as statutorily permitted.
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