https://www.taxtmi.com/circulars?id=60807 Refund applications in FORM GST RFD-01A must have all supporting documents, statements and invoice lists electronically uploaded on the common portal at filing; ARN is generated only after complete electronic submission and the application is electronically transferred to and viewable by the jurisdictional proper officer. Net ITC for inverted duty refunds includes ITC availed on all inputs in the relevant period irrespective of their rates. Reversed ITC is not treated as availed for refund purposes unless subsequently re availed and the reversal undone. Refund of tax on input services and capital goods is not available under inverted duty refund rules. en-us Mon, 31 Dec 2018 00:00:00 +0530 Mon, 06 May 2019 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60807 Refund applications in FORM GST RFD-01A must have all supporting documents, statements and invoice lists electronically uploaded on the common portal at filing; ARN is generated only after complete electronic submission and the application is electronically transferred to and viewable by the jurisdictional proper officer. Net ITC for inverted duty refunds includes ITC availed on all inputs in the relevant period irrespective of their rates. Reversed ITC is not treated as availed for refund purposes unless subsequently re availed and the reversal undone. Refund of tax on input services and capital goods is not available under inverted duty refund rules. Circulars GST - States Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60807