GST refund claims must include GSTR-2A and Annexure-A and follow prescribed electronic credit ledger debiting order. Claimants must submit a print-out of FORM GSTR-2A and a manual Annexure-A invoice statement with FORM GST RFD-01A; the proper officer will rely on GSTR-2A as evidence and will not insist on invoices already reflected therein. Refundable unutilized ITC is the least of three computed amounts and must be debited from the Electronic Credit Ledger in the prescribed order: integrated tax first, then central and state/UT taxes equally, with shortfalls adjusted. Rejected amounts for ineligible credit are re credited via FORM GST RFD-01B with simultaneous recovery action; other re credits require an undertaking or final adverse appeal outcome.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST refund claims must include GSTR-2A and Annexure-A and follow prescribed electronic credit ledger debiting order.
Claimants must submit a print-out of FORM GSTR-2A and a manual Annexure-A invoice statement with FORM GST RFD-01A; the proper officer will rely on GSTR-2A as evidence and will not insist on invoices already reflected therein. Refundable unutilized ITC is the least of three computed amounts and must be debited from the Electronic Credit Ledger in the prescribed order: integrated tax first, then central and state/UT taxes equally, with shortfalls adjusted. Rejected amounts for ineligible credit are re credited via FORM GST RFD-01B with simultaneous recovery action; other re credits require an undertaking or final adverse appeal outcome.
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