Electronic submission of refund claims: portal uploads replace physical filing and ARN marks the filing date for processing. Mandates electronic filing of FORM GST RFD-01A with all supporting documents uploaded on the common portal, with ARN generation treated as the filing date under rule 90(2) and automatic electronic transfer of the claim to the jurisdictional proper officer for acknowledgement or deficiency processing; mis assigned claims must be reassigned electronically within three days. Clarifies that Net ITC for inverted duty refunds includes ITC on all inputs availed in the relevant period regardless of tax rate, that reversed ITC is not eligible for refund unless re availed and accounted for, and that ITC availed in the electronic credit ledger via FORM GSTR-3B for the relevant period must be included in refund calculations. Also addresses recomputation and eligibility rules for compensation cess refunds and excludes input services and capital goods from inverted duty ITC refunds.
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Electronic submission of refund claims: portal uploads replace physical filing and ARN marks the filing date for processing.
Mandates electronic filing of FORM GST RFD-01A with all supporting documents uploaded on the common portal, with ARN generation treated as the filing date under rule 90(2) and automatic electronic transfer of the claim to the jurisdictional proper officer for acknowledgement or deficiency processing; mis assigned claims must be reassigned electronically within three days. Clarifies that Net ITC for inverted duty refunds includes ITC on all inputs availed in the relevant period regardless of tax rate, that reversed ITC is not eligible for refund unless re availed and accounted for, and that ITC availed in the electronic credit ledger via FORM GSTR-3B for the relevant period must be included in refund calculations. Also addresses recomputation and eligibility rules for compensation cess refunds and excludes input services and capital goods from inverted duty ITC refunds.
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