https://www.taxtmi.com/circulars?id=60934 Claimants must upload FORM GST RFD-01A and all supporting documents on the common portal; ARN is generated only after complete filing and required ledger debits, and the application is electronically transferred to the jurisdictional proper officer. Net ITC for inverted duty refunds includes ITC on all inputs in the relevant period regardless of their tax rates; reversed ITC is not treated as availed for refund. Refund of tax on input services and capital goods is excluded from inverted duty refund claims. Compensation cess refunds for exports under bond/LUT are to be recomputed for past periods subject to specified conditions. en-us Tue, 08 Jan 2019 00:00:00 +0530 Mon, 13 May 2019 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60934 Claimants must upload FORM GST RFD-01A and all supporting documents on the common portal; ARN is generated only after complete filing and required ledger debits, and the application is electronically transferred to the jurisdictional proper officer. Net ITC for inverted duty refunds includes ITC on all inputs in the relevant period regardless of their tax rates; reversed ITC is not treated as availed for refund. Refund of tax on input services and capital goods is excluded from inverted duty refund claims. Compensation cess refunds for exports under bond/LUT are to be recomputed for past periods subject to specified conditions. Circulars GST - States Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60934