https://www.taxtmi.com/circulars?id=60574 Registered persons who reversed ITC required to be lapsed should claim accumulated ITC refunds for the same period under the "any other" category in the refund form, submit all statutory supporting documents, and, after the proper officer calculates admissible refund, debit the payable amount from the electronic credit ledger via FORM GST DRC-03. Late reversals attract interest from the due date of the relevant return until actual reversal; eligibility to claim refunds remains subject to reversal and payment of interest. Corrected applications after deficiency memos may be resubmitted under the original ARN for processing. en-us Thu, 28 Mar 2019 00:00:00 +0530 Thu, 25 Apr 2019 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60574 Registered persons who reversed ITC required to be lapsed should claim accumulated ITC refunds for the same period under the "any other" category in the refund form, submit all statutory supporting documents, and, after the proper officer calculates admissible refund, debit the payable amount from the electronic credit ledger via FORM GST DRC-03. Late reversals attract interest from the due date of the relevant return until actual reversal; eligibility to claim refunds remains subject to reversal and payment of interest. Corrected applications after deficiency memos may be resubmitted under the original ARN for processing. Circulars GST - States Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60574