Refund procedure: permit FORM GSTR-2A as evidence and prescribe ledger debiting, re-credit and disbursal rules. Refund claims may be accompanied by a print-out of FORM GSTR-2A instead of all invoices; officers may call for invoices only if GSTR-2A is incomplete. Claimants must submit invoice details and eligibility declarations with FORM GST RFD-01A and ARN. Portal validation calculates refundable amount and debits the electronic credit ledger in a prescribed order; filing is permitted only after ledger debit and ARN generation. Rejected amounts are recredited via FORM GST RFD-01B with concurrent recovery steps for ineligible credit, while other recredits require an undertaking or final adverse appellate outcome. Disbursing authorities must not withhold sanctioned refunds except where statutorily permitted. Deficiency memos require refiling as fresh claims and small credit-ledger refunds below the statutory threshold must be rejected and recredited.
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 procedure: permit FORM GSTR-2A as evidence and prescribe ledger debiting, re-credit and disbursal rules.
Refund claims may be accompanied by a print-out of FORM GSTR-2A instead of all invoices; officers may call for invoices only if GSTR-2A is incomplete. Claimants must submit invoice details and eligibility declarations with FORM GST RFD-01A and ARN. Portal validation calculates refundable amount and debits the electronic credit ledger in a prescribed order; filing is permitted only after ledger debit and ARN generation. Rejected amounts are recredited via FORM GST RFD-01B with concurrent recovery steps for ineligible credit, while other recredits require an undertaking or final adverse appellate outcome. Disbursing authorities must not withhold sanctioned refunds except where statutorily permitted. Deficiency memos require refiling as fresh claims and small credit-ledger refunds below the statutory threshold must be rejected and recredited.
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