https://www.taxtmi.com/circulars?id=57563 Claimants must submit a print out of FORM GSTR-2A and a manually completed Annexure A declaring ITC eligibility; proper officers may request hard copy invoices only when GSTR-2A lacks details. The portal will compute refundable unutilized ITC as the least of prescribed amounts and debits the electronic credit ledger in the order of integrated tax, then central and state tax equally, with applications permitted only after such debiting and ARN generation. Rejected ineligible ITC is re credited with simultaneous demand; other re credits require an undertaking or final adverse appeal decision. en-us Thu, 25 Oct 2018 00:00:00 +0530 Wed, 31 Oct 2018 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57563 Claimants must submit a print out of FORM GSTR-2A and a manually completed Annexure A declaring ITC eligibility; proper officers may request hard copy invoices only when GSTR-2A lacks details. The portal will compute refundable unutilized ITC as the least of prescribed amounts and debits the electronic credit ledger in the order of integrated tax, then central and state tax equally, with applications permitted only after such debiting and ARN generation. Rejected ineligible ITC is re credited with simultaneous demand; other re credits require an undertaking or final adverse appeal decision. Circulars GST - States Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57563