https://www.taxtmi.com/circulars?id=57370 The circular directs Nodal Officers to verify refund claims for exports, SEZ supplies, inverted duty and deemed exports by examining FORM GST RFD 01A, electronic ledger entries, GSTR 1, GSTR 3B and auto drafted GSTR 2A and supporting invoices, apply admissibility rules for input tax credit, reconcile recipient and supplier reporting including amended returns, compute eligible refund under the rule based formulas (including the amended inverted duty formula), subject final withheld refunds to statutory audit, and where inadmissible credits or mismatches are found, issue show cause notices and initiate demand and recovery procedures. en-us Sat, 01 Sep 2018 00:00:00 +0530 Sat, 08 Sep 2018 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57370 The circular directs Nodal Officers to verify refund claims for exports, SEZ supplies, inverted duty and deemed exports by examining FORM GST RFD 01A, electronic ledger entries, GSTR 1, GSTR 3B and auto drafted GSTR 2A and supporting invoices, apply admissibility rules for input tax credit, reconcile recipient and supplier reporting including amended returns, compute eligible refund under the rule based formulas (including the amended inverted duty formula), subject final withheld refunds to statutory audit, and where inadmissible credits or mismatches are found, issue show cause notices and initiate demand and recovery procedures. Circulars GST - States Sat, 01 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57370