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    <description>For refund of accumulated ITC under an inverted duty structure, the filer should submit online RFD-01A and a manual RFD-01 with supporting documents (Form 1 A, credit ledger copy, filed returns). Procedurally, and in line with the updated form under Notification No. 74/2018 CGST, only input goods invoices are to be uploaded to the GST portal for the refund application; input services and capital goods invoices are not required to be uploaded.</description>
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