https://www.taxtmi.com/circulars?id=60332 Claimants may submit a print out of FORM GSTR 2A for the relevant period instead of hard invoices; the proper officer will rely on GSTR 2A but may call for missing invoice copies. Claimants must also file an invoice statement (Annexure A) declaring ITC eligibility. Refund of unutilized ITC is limited to the least of the statutory formula, period end ledger balance, and ledger balance at filing; ledger debits must follow integrated tax first, then central and state tax equally. Rejections trigger re credit and recovery procedures, and disbursing authorities must not withhold sanctioned refunds except as statutorily permitted. en-us Tue, 27 Nov 2018 00:00:00 +0530 Mon, 16 Mar 2026 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60332 Claimants may submit a print out of FORM GSTR 2A for the relevant period instead of hard invoices; the proper officer will rely on GSTR 2A but may call for missing invoice copies. Claimants must also file an invoice statement (Annexure A) declaring ITC eligibility. Refund of unutilized ITC is limited to the least of the statutory formula, period end ledger balance, and ledger balance at filing; ledger debits must follow integrated tax first, then central and state tax equally. Rejections trigger re credit and recovery procedures, and disbursing authorities must not withhold sanctioned refunds except as statutorily permitted. Circulars GST - States Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60332