Refund clubbing across financial years now permitted; refunds must be apportioned to original cash and credit payment modes under GST rules. The circular permits clubbing of refund claims across financial years by removing the earlier restriction; clarifies that refunds for accumulated ITC due to rate reductions do not apply where input and output are the same; mandates that refunds for supplies other than zero rated be apportioned and discharged in the original modes of payment with cash refunds via FORM GST RFD 06 and credit re credits via FORM GST PMT 03; restricts ITC refunds to invoices uploaded in FORM GSTR 1 and reflected in FORM GSTR 2A; and requires HSN/SAC codes in Annexure B for invoice statements.