Refund procedure for unutilized input tax credit: file under alternate category, debit electronic credit ledger, then refund issued. Refunds of accumulated input tax credit where lapseable ITC has been reversed must be filed under the category 'any other' for the same tax period, accompanied by statutory documents; the proper officer will compute admissible refund under WBGST Rules, request electronic debit via FORM GST DRC-03, and then issue refund order and payment advice. Those yet to reverse may use FORM GST DRC-03. Late reversals attract interest from the original due date until reversal; refunds payable only after reversal and interest payment. Merchant exporter refunds with supplier notifications follow the same 'any other' filing and debit procedure. Manual re submission using the same ARN is permitted after deficiency memos.
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Refund procedure for unutilized input tax credit: file under alternate category, debit electronic credit ledger, then refund issued.
Refunds of accumulated input tax credit where lapseable ITC has been reversed must be filed under the category "any other" for the same tax period, accompanied by statutory documents; the proper officer will compute admissible refund under WBGST Rules, request electronic debit via FORM GST DRC-03, and then issue refund order and payment advice. Those yet to reverse may use FORM GST DRC-03. Late reversals attract interest from the original due date until reversal; refunds payable only after reversal and interest payment. Merchant exporter refunds with supplier notifications follow the same "any other" filing and debit procedure. Manual re submission using the same ARN is permitted after deficiency memos.
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