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of <h1>Andhra Pradesh Circular Clarifies GST Refunds: One-Time ITC Claim, Reversal Procedures, and Merchant Exporter Guidelines.</h1> The circular issued by the Chief Commissioner of State Tax, Andhra Pradesh, addresses refund-related issues under GST. It provides clarifications on claiming refunds for accumulated input tax credit (ITC) due to inverted tax structures, emphasizing a one-time measure to claim these under the 'any other' category in FORM GST RFD-01A. It also outlines procedures for reversing ITC and the consequences of delayed reversals, including interest liabilities. Additionally, it guides merchant exporters on claiming refunds for ITC on supplies where suppliers have availed certain benefits. The circular also addresses the re-submission of refund applications after deficiency memos, advising manual submission under the same ARN.
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