https://www.taxtmi.com/circulars?id=57646 Claimants need not submit hard copies of invoices that appear in FORM GSTR-2A; a printout of GSTR-2A plus an Annexure declaring invoice eligibility must accompany FORM GST RFD-01A. Refunds of unutilized input tax credit are calculated by portal validation as the least of prescribed balances and debited from electronic credit ledgers in a specified sequence; taxpayers must follow this debit order prior to ARN generation. Re-credit and recovery differ by reason for rejection, with ineligible ITC triggering simultaneous demand and other rejections requiring undertakings before re-credit. en-us Tue, 11 Sep 2018 00:00:00 +0530 Fri, 16 Nov 2018 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57646 Claimants need not submit hard copies of invoices that appear in FORM GSTR-2A; a printout of GSTR-2A plus an Annexure declaring invoice eligibility must accompany FORM GST RFD-01A. Refunds of unutilized input tax credit are calculated by portal validation as the least of prescribed balances and debited from electronic credit ledgers in a specified sequence; taxpayers must follow this debit order prior to ARN generation. Re-credit and recovery differ by reason for rejection, with ineligible ITC triggering simultaneous demand and other rejections requiring undertakings before re-credit. Circulars GST - States Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57646