https://www.taxtmi.com/circulars?id=60324 Refund claims in FORM GST RFD-01A and supporting documents must be electronically uploaded on the common portal; ARN is generated only after complete filing and ledger debits where applicable, and applications are electronically transferred to the jurisdictional proper officer who will issue manual acknowledgement or deficiency memo. Net ITC for inverted duty refunds includes ITC on all inputs availed in the relevant period regardless of tax rate; reversed ITC is not eligible for refund, input services and capital goods are excluded from inverted duty refunds, and compensation cess refunds for exports under bond/LUT require recomputation for past periods where cess credit was availed later. en-us Thu, 24 Jan 2019 00:00:00 +0530 Mon, 25 Mar 2019 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60324 Refund claims in FORM GST RFD-01A and supporting documents must be electronically uploaded on the common portal; ARN is generated only after complete filing and ledger debits where applicable, and applications are electronically transferred to the jurisdictional proper officer who will issue manual acknowledgement or deficiency memo. Net ITC for inverted duty refunds includes ITC on all inputs availed in the relevant period regardless of tax rate; reversed ITC is not eligible for refund, input services and capital goods are excluded from inverted duty refunds, and compensation cess refunds for exports under bond/LUT require recomputation for past periods where cess credit was availed later. Circulars GST - States Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60324