Refund of accumulated ITC: procedural remedy allows one time 'any other' filing and DRC-03 debit before refund order. Procedural clarifications for refund claims of accumulated input tax credit: where portal validation prevents claiming accumulated ITC after reversal under the cited notification, taxpayers may file a one time refund application under 'any other' in FORM GST RFD-01A for the same period with all requisite documents; the proper officer will calculate admissible refund under rule 89(5), require debit via FORM GST DRC-03, and then issue FORM GST RFD-06 and FORM GST RFD-05. Late reversals attract interest under section 50(1) and refunds remain subject to reversal and interest payment. Merchant exporters and cases of recredit after deficiency memos are given analogous procedural directions.
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Provisions expressly mentioned in the judgment/order text.
Refund of accumulated ITC: procedural remedy allows one time "any other" filing and DRC-03 debit before refund order.
Procedural clarifications for refund claims of accumulated input tax credit: where portal validation prevents claiming accumulated ITC after reversal under the cited notification, taxpayers may file a one time refund application under "any other" in FORM GST RFD-01A for the same period with all requisite documents; the proper officer will calculate admissible refund under rule 89(5), require debit via FORM GST DRC-03, and then issue FORM GST RFD-06 and FORM GST RFD-05. Late reversals attract interest under section 50(1) and refunds remain subject to reversal and interest payment. Merchant exporters and cases of recredit after deficiency memos are given analogous procedural directions.
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