https://www.taxtmi.com/circulars?id=60891 Refund claims may be accompanied by a print-out of FORM GSTR-2A instead of all invoices; officers may call for invoices only if GSTR-2A is incomplete. Claimants must submit invoice details and eligibility declarations with FORM GST RFD-01A and ARN. Portal validation calculates refundable amount and debits the electronic credit ledger in a prescribed order; filing is permitted only after ledger debit and ARN generation. Rejected amounts are recredited via FORM GST RFD-01B with concurrent recovery steps for ineligible credit, while other recredits require an undertaking or final adverse appellate outcome. Disbursing authorities must not withhold sanctioned refunds except where statutorily permitted. Deficiency memos require refiling as fresh claims and small credit-ledger refunds below the statutory threshold must be rejected and recredited. en-us Tue, 11 Sep 2018 00:00:00 +0530 Sat, 11 May 2019 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60891 Refund claims may be accompanied by a print-out of FORM GSTR-2A instead of all invoices; officers may call for invoices only if GSTR-2A is incomplete. Claimants must submit invoice details and eligibility declarations with FORM GST RFD-01A and ARN. Portal validation calculates refundable amount and debits the electronic credit ledger in a prescribed order; filing is permitted only after ledger debit and ARN generation. Rejected amounts are recredited via FORM GST RFD-01B with concurrent recovery steps for ineligible credit, while other recredits require an undertaking or final adverse appellate outcome. Disbursing authorities must not withhold sanctioned refunds except where statutorily permitted. Deficiency memos require refiling as fresh claims and small credit-ledger refunds below the statutory threshold must be rejected and recredited. Circulars GST Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60891