GST refund procedure modernisation: electronic upload replaces mandatory physical filing and controls refund computation under Net ITC. Procedural change: all documents for FORM GST RFD-01A must be uploaded on the common portal at filing; ARN issues only after uploads and ledger debits, and the application is electronically transferred to the jurisdictional proper officer for acknowledgement or deficiency memo. Net ITC for inverted duty refunds includes ITC on all inputs in the relevant period, regardless of rate, and the rule 89(5) formula determines maximum refund; refunds do not include tax on input services or capital goods. Compensation cess refunds for zero rated exports under bond/LUT are recomputed for past periods as if cess credit were available earlier, with specified exclusions.
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Provisions expressly mentioned in the judgment/order text.
GST refund procedure modernisation: electronic upload replaces mandatory physical filing and controls refund computation under Net ITC.
Procedural change: all documents for FORM GST RFD-01A must be uploaded on the common portal at filing; ARN issues only after uploads and ledger debits, and the application is electronically transferred to the jurisdictional proper officer for acknowledgement or deficiency memo. Net ITC for inverted duty refunds includes ITC on all inputs in the relevant period, regardless of rate, and the rule 89(5) formula determines maximum refund; refunds do not include tax on input services or capital goods. Compensation cess refunds for zero rated exports under bond/LUT are recomputed for past periods as if cess credit were available earlier, with specified exclusions.
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