Clubbing refund claims across financial years allowed; refunds must follow original cash and credit payment proportions. Restriction on clubbing tax periods across financial years for refund claims is removed, permitting applicants to club successive tax periods even across financial years. Refund of accumulated ITC due to a rate reduction on the same goods is not admissible under the provision for inverted duty structure when input and output are identical. Refunds for supplies other than zero rated supplies must be paid proportionately in the original modes of payment-cash refunds and re crediting to the electronic credit ledger-and are limited to invoices reflected in the recipient's GSTR 2A; Annexure B must include HSN/SAC details.
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.
Clubbing refund claims across financial years allowed; refunds must follow original cash and credit payment proportions.
Restriction on clubbing tax periods across financial years for refund claims is removed, permitting applicants to club successive tax periods even across financial years. Refund of accumulated ITC due to a rate reduction on the same goods is not admissible under the provision for inverted duty structure when input and output are identical. Refunds for supplies other than zero rated supplies must be paid proportionately in the original modes of payment-cash refunds and re crediting to the electronic credit ledger-and are limited to invoices reflected in the recipient's GSTR 2A; Annexure B must include HSN/SAC details.
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