https://www.taxtmi.com/circulars?id=61008 Provides procedural clarifications for refund claims of unutilized ITC affected by lapsing notifications and portal validation: taxpayers who reversed required ITC in GSTR 3B but face portal limits may file RFD 01A under "any other" for the same period with full supporting documents; the proper officer will calculate admissible refund per refund rules, require electronic credit ledger debit via DRC 03, then issue RFD 06 and RFD 05. Those yet to reverse may use DRC 03; late reversals attract interest from the original due date until reversal. Merchant exporters and cases involving re credited ITC after deficiency memos follow analogous filing and processing steps. en-us Tue, 23 Apr 2019 00:00:00 +0530 Thu, 16 May 2019 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61008 Provides procedural clarifications for refund claims of unutilized ITC affected by lapsing notifications and portal validation: taxpayers who reversed required ITC in GSTR 3B but face portal limits may file RFD 01A under "any other" for the same period with full supporting documents; the proper officer will calculate admissible refund per refund rules, require electronic credit ledger debit via DRC 03, then issue RFD 06 and RFD 05. Those yet to reverse may use DRC 03; late reversals attract interest from the original due date until reversal. Merchant exporters and cases involving re credited ITC after deficiency memos follow analogous filing and processing steps. Circulars GST - States Tue, 23 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61008