https://www.taxtmi.com/circulars?id=60702 Procedural clarifications require taxpayers who reversed ITC that was to lapse under the specified notification to claim affected-period refunds in FORM GST RFD-01A under the "any other" category with all requisite documents; the proper officer will compute admissible refund under rule 89(5) and, if payable, instruct the taxpayer to debit the electronic credit ledger via FORM GST DRC-03 before issuing FORM GST RFD-06 and payment advice in FORM GST RFD-05. en-us Thu, 28 Mar 2019 00:00:00 +0530 Thu, 02 May 2019 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60702 Procedural clarifications require taxpayers who reversed ITC that was to lapse under the specified notification to claim affected-period refunds in FORM GST RFD-01A under the "any other" category with all requisite documents; the proper officer will compute admissible refund under rule 89(5) and, if payable, instruct the taxpayer to debit the electronic credit ledger via FORM GST DRC-03 before issuing FORM GST RFD-06 and payment advice in FORM GST RFD-05. Circulars GST - States Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60702