Electronic refund submission: portal uploads replace physical filing, ARN triggers jurisdictional transfer and statutory timelines. All documents and invoice statements for FORM GST RFD-01A must be uploaded on the common portal; physical submission is optional. The ARN is generated only after filing and uploading and triggers electronic transfer of the application to the jurisdictional proper officer, who must issue acknowledgement or deficiency memo within prescribed timelines. Net ITC for inverted duty refunds includes ITC on all inputs in the relevant period irrespective of their tax rates; reversed ITC is not treated as availed and cannot form part of refundable unutilized ITC. Refund of compensation cess for zero rated supplies under bond/LUT is admissible and should be recomputed for past months as if cess ITC had been availed then.
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.
Electronic refund submission: portal uploads replace physical filing, ARN triggers jurisdictional transfer and statutory timelines.
All documents and invoice statements for FORM GST RFD-01A must be uploaded on the common portal; physical submission is optional. The ARN is generated only after filing and uploading and triggers electronic transfer of the application to the jurisdictional proper officer, who must issue acknowledgement or deficiency memo within prescribed timelines. Net ITC for inverted duty refunds includes ITC on all inputs in the relevant period irrespective of their tax rates; reversed ITC is not treated as availed and cannot form part of refundable unutilized ITC. Refund of compensation cess for zero rated supplies under bond/LUT is admissible and should be recomputed for past months as if cess ITC had been availed then.
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