GST refund procedure streamlined: electronic uploading required and Net ITC includes all inputs for inverted-rate refund calculations. All supporting documents, statements and undertakings for FORM GST RFD-01A must be electronically uploaded at filing; ARN is generated only after completion of filing and upload and the application is then electronically transferred to the jurisdictional proper officer. Net ITC for inverted duty refunds includes ITC on all inputs in the relevant period regardless of rate; refunds exclude tax on input services and capital goods. Compensation cess refunds for exports under LUT/bond must be recomputed as if cess credit was available in original periods, and ITC reversed in returns is not treated as availed for refund unless re-availed with corresponding accounting reversal.
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 procedure streamlined: electronic uploading required and Net ITC includes all inputs for inverted-rate refund calculations.
All supporting documents, statements and undertakings for FORM GST RFD-01A must be electronically uploaded at filing; ARN is generated only after completion of filing and upload and the application is then electronically transferred to the jurisdictional proper officer. Net ITC for inverted duty refunds includes ITC on all inputs in the relevant period regardless of rate; refunds exclude tax on input services and capital goods. Compensation cess refunds for exports under LUT/bond must be recomputed as if cess credit was available in original periods, and ITC reversed in returns is not treated as availed for refund unless re-availed with corresponding accounting reversal.
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