https://www.taxtmi.com/circulars?id=60533 All documents and invoice statements for FORM GST RFD-01A must be uploaded on the common portal; physical submission is optional. The ARN is generated only after filing and uploading and triggers electronic transfer of the application to the jurisdictional proper officer, who must issue acknowledgement or deficiency memo within prescribed timelines. Net ITC for inverted duty refunds includes ITC on all inputs in the relevant period irrespective of their tax rates; reversed ITC is not treated as availed and cannot form part of refundable unutilized ITC. Refund of compensation cess for zero rated supplies under bond/LUT is admissible and should be recomputed for past months as if cess ITC had been availed then. en-us Mon, 31 Dec 2018 00:00:00 +0530 Sat, 06 Apr 2019 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60533 All documents and invoice statements for FORM GST RFD-01A must be uploaded on the common portal; physical submission is optional. The ARN is generated only after filing and uploading and triggers electronic transfer of the application to the jurisdictional proper officer, who must issue acknowledgement or deficiency memo within prescribed timelines. Net ITC for inverted duty refunds includes ITC on all inputs in the relevant period irrespective of their tax rates; reversed ITC is not treated as availed and cannot form part of refundable unutilized ITC. Refund of compensation cess for zero rated supplies under bond/LUT is admissible and should be recomputed for past months as if cess ITC had been availed then. Circulars GST - States Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60533