Refund of accumulated input tax credit: portal workaround permits filing under 'any other' with debit via electronic credit ledger required. Where taxpayers reversed ITC in their returns but seek refund of accumulated ITC for the same period, they must file the refund application under the category 'any other' in FORM GST RFD-01A for that tax period, furnish all required statements and declarations, and the proper officer will compute admissible refund under rule 89(5) of the HGST Rules, request debit from the electronic credit ledger, and then issue the refund order and payment advice. Late reversals may be made via FORM GST DRC-03 but attract interest; merchant exporter refunds under rule 89(4B) follow the same 'any other' filing and debit procedure. Corrections after deficiency memos may be re submitted using the original ARN.
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Refund of accumulated input tax credit: portal workaround permits filing under 'any other' with debit via electronic credit ledger required.
Where taxpayers reversed ITC in their returns but seek refund of accumulated ITC for the same period, they must file the refund application under the category "any other" in FORM GST RFD-01A for that tax period, furnish all required statements and declarations, and the proper officer will compute admissible refund under rule 89(5) of the HGST Rules, request debit from the electronic credit ledger, and then issue the refund order and payment advice. Late reversals may be made via FORM GST DRC-03 but attract interest; merchant exporter refunds under rule 89(4B) follow the same "any other" filing and debit procedure. Corrections after deficiency memos may be re submitted using the original ARN.
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