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of <h1>Andhra Pradesh GST Update: Clubbing Tax Periods Allowed for Refunds, ITC Refunds Limited to GSTR-2A Invoices Only.</h1> The circular from the Andhra Pradesh Commercial Taxes Department addresses various GST refund-related issues. It clarifies that the restriction on clubbing tax periods across financial years for refund claims has been removed. The refund of accumulated input tax credit (ITC) due to GST rate changes is not applicable when inputs and outputs are the same. Refunds for non-zero-rated supplies will be proportionate to the original payment mode. Refunds of ITC will be limited to invoices reflected in FORM GSTR-2A. HSN/SAC codes must now be included in Annexure-B for better identification of goods and services. Field officers are advised to publicize these updates.
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