https://www.taxtmi.com/circulars?id=57353 Refund claims premised on availed input tax credit must include the claimant's FORM GSTR-2A printout and a completed invoice statement in Annexure-A; GSTR-2A will serve as prima facie proof of supplier accountal and hard copy invoices may be called for only if GSTR-2A lacks entries. Refundable amounts are computed as the least of the statutory formula, period-end electronic credit balance, and ledger balance at filing, and debits from the electronic credit ledger must follow the prescribed sequence starting with integrated tax, then central and state/UT tax equally. Rejected amounts for ineligible credit are re credited with simultaneous demand and recovery procedures, while other re credits require an undertaking against appeal. en-us Tue, 04 Sep 2018 00:00:00 +0530 Tue, 19 Nov 2019 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57353 Refund claims premised on availed input tax credit must include the claimant's FORM GSTR-2A printout and a completed invoice statement in Annexure-A; GSTR-2A will serve as prima facie proof of supplier accountal and hard copy invoices may be called for only if GSTR-2A lacks entries. Refundable amounts are computed as the least of the statutory formula, period-end electronic credit balance, and ledger balance at filing, and debits from the electronic credit ledger must follow the prescribed sequence starting with integrated tax, then central and state/UT tax equally. Rejected amounts for ineligible credit are re credited with simultaneous demand and recovery procedures, while other re credits require an undertaking against appeal. Circulars GST Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57353