Bunching of refund claims: cross financial year clubbing permitted with adjusted refund payment and ITC documentation rules. Restriction on clubbing refund periods across financial years is removed permitting cross year clubbing; refunds for ITC accumulated solely due to rate reductions on identical inputs/outputs are excluded from the inverted duty refund provision; refunds of tax paid partly through ITC and cash must be allocated proportionately between credit (re credited via FORM GST PMT-03) and cash (sanctioned via FORM GST RFD-06); accumulated ITC refunds are restricted to invoices reflected in the applicant's GSTR 2A; Annexure B is amended to require HSN/SAC codes where applicable.