Refund of input tax credit: portal procedures adjusted to allow claims under any other category with DRC 03 debit. Provides remedial procedures for refund claims of accumulated input tax credit where portal validation prevents full claim: taxpayers may, as a one-time measure, file the refund for the same tax period under the 'any other' category in FORM GST RFD-01A with all required documents; the proper officer will compute admissible refund per the refund-calculation rule, require debit from the electronic credit ledger via FORM GST DRC-03, and then issue the refund order and payment advice once proof of debit is received.
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Refund of input tax credit: portal procedures adjusted to allow claims under any other category with DRC 03 debit.
Provides remedial procedures for refund claims of accumulated input tax credit where portal validation prevents full claim: taxpayers may, as a one-time measure, file the refund for the same tax period under the "any other" category in FORM GST RFD-01A with all required documents; the proper officer will compute admissible refund per the refund-calculation rule, require debit from the electronic credit ledger via FORM GST DRC-03, and then issue the refund order and payment advice once proof of debit is received.
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