Clarification on refund related issues

Electronic submission of GST refund claims: portal upload replaces physical filing, enabling electronic transfer and acknowledgement timelines.

All documents and invoices accompanying FORM GST RFD-01A must be uploaded on the common portal at filing; ARN is generated only after complete uploading and any ledger debits, and the application is electronically transferred to the jurisdictional officer who issues acknowledgement or deficiency memo from the ARN date. 'Net ITC' for inverted duty refunds covers ITC on all inputs in the relevant period irrespective of input tax rates; ITC entered in the electronic credit ledger via FORM GSTR-3B for the relevant period must be included in refund calculations. Refund of tax on input services and capital goods is excluded from inverted duty ITC refunds.