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of <h1>Nagaland Tax Office Clarifies GST Refunds: ITC Reversal, Claim Procedures, and Interest on Late Reversals Explained.</h1> The Nagaland State Tax Office issued a circular clarifying refund issues under the GST framework. It addresses the reversal and refund of accumulated input tax credit (ITC) due to an inverted tax structure. Registered persons who reversed ITC are advised to claim refunds under a specific category in FORM GST RFD-01A. Those yet to reverse ITC should use FORM GST DRC-03. Interest applies to late reversals. Merchant exporters claiming refunds must follow specific procedures. Issues with deficiency memos require manual resubmission of applications. The circular requests dissemination of these guidelines and invites feedback on implementation challenges.
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