Clubbing of refund periods allowed across financial years, with proportional cash and credit refund mechanisms enforced. Clubbing of tax periods across Financial Years for refund claims is no longer restricted; refund of accumulated ITC is not available where input and output are the same despite rate changes; refunds of tax paid (other than zero rated or deemed exports) will be paid proportionately in the original modes of payment with cash refunds by FORM RFD 06 and ITC re credits by FORM GST PMT 03; admissible ITC for refund is limited to invoices reflected in FORM GSTR 2A and Annexure B now requires HSN/SAC codes where applicable.