Refund procedures for unutilized input tax credit: GSTR-2A reliance, ledger debit order and re credit rules clarified. Clarifies refund procedures under the Goa GST: refund applications must include a printout of FORM GSTR-2A and Annexure-A listing invoices and eligibility; refundable amounts on the portal are computed as the least of prescribed amounts and debited from the electronic credit ledger in the order of Integrated Tax, then Central and State Tax equally with cross-debiting for shortfalls; rejected unutilized ITC must be re credited via FORM GST RFD-01B with simultaneous recovery notice where ineligible, while other re-credits require an undertaking or final adverse appellate outcome; deficiency memos require refiling and amounts below the de minimis per tax head are to be rejected and recredited.
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Provisions expressly mentioned in the judgment/order text.
Refund procedures for unutilized input tax credit: GSTR-2A reliance, ledger debit order and re credit rules clarified.
Clarifies refund procedures under the Goa GST: refund applications must include a printout of FORM GSTR-2A and Annexure-A listing invoices and eligibility; refundable amounts on the portal are computed as the least of prescribed amounts and debited from the electronic credit ledger in the order of Integrated Tax, then Central and State Tax equally with cross-debiting for shortfalls; rejected unutilized ITC must be re credited via FORM GST RFD-01B with simultaneous recovery notice where ineligible, while other re-credits require an undertaking or final adverse appellate outcome; deficiency memos require refiling and amounts below the de minimis per tax head are to be rejected and recredited.
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