Refund of input tax credit: portal workaround permits 'any other' filing and officer-verified debit for admissible refunds. A one-time procedural remedy allows taxpayers who reversed lapsed ITC in returns but face portal validation limits to claim refunds of accumulated ITC under the 'any other' category in FORM GST RFD-01A for the same period, submitting required documents; the proper officer will calculate admissible refund under Rule 89(5), request debit from the electronic credit ledger via FORM GST DRC-03, and upon proof of debit issue refund order and payment advice. Subsequent period claims use the standard refund category. Late reversals may attract interest and refunds are payable after reversal and interest payment. Exports involving supplier benefit notifications are claimable under Rule 89(4B) using the same procedure. Corrected applications after deficiency memos may be re-submitted under the original ARN for processing.
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Refund of input tax credit: portal workaround permits "any other" filing and officer-verified debit for admissible refunds.
A one-time procedural remedy allows taxpayers who reversed lapsed ITC in returns but face portal validation limits to claim refunds of accumulated ITC under the "any other" category in FORM GST RFD-01A for the same period, submitting required documents; the proper officer will calculate admissible refund under Rule 89(5), request debit from the electronic credit ledger via FORM GST DRC-03, and upon proof of debit issue refund order and payment advice. Subsequent period claims use the standard refund category. Late reversals may attract interest and refunds are payable after reversal and interest payment. Exports involving supplier benefit notifications are claimable under Rule 89(4B) using the same procedure. Corrected applications after deficiency memos may be re-submitted under the original ARN for processing.
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