Refund of accumulated input tax credit: file affected period claims under 'any other' category and debit credit ledger as directed. Procedural clarifications require taxpayers who reversed ITC that was to lapse under the specified notification to claim affected-period refunds in FORM GST RFD-01A under the 'any other' category with all requisite documents; the proper officer will compute admissible refund under rule 89(5) and, if payable, instruct the taxpayer to debit the electronic credit ledger via FORM GST DRC-03 before issuing FORM GST RFD-06 and payment advice in FORM GST RFD-05.
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.
Refund of accumulated input tax credit: file affected period claims under "any other" category and debit credit ledger as directed.
Procedural clarifications require taxpayers who reversed ITC that was to lapse under the specified notification to claim affected-period refunds in FORM GST RFD-01A under the "any other" category with all requisite documents; the proper officer will compute admissible refund under rule 89(5) and, if payable, instruct the taxpayer to debit the electronic credit ledger via FORM GST DRC-03 before issuing FORM GST RFD-06 and payment advice in FORM GST RFD-05.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
