https://www.taxtmi.com/circulars?id=61026 Allows one-time filing of inverted-tax-structure ITC refund applications under the "any other" category in FORM GST RFD-01A where portal validation prevents claiming due refunds after reversal in FORM GSTR-3B; requires statutory supporting documents, officer calculation of admissible refund under rule 89(5), written request to debit electronic credit ledger via FORM GST DRC-03, and issuance of FORM GST RFD-06 and payment advice FORM GST RFD-05 upon satisfaction. Late reversals attract interest under section 50(1), and merchant-exporter ITC refunds under rule 89(48) must similarly be filed under "any other" with supporting documents. en-us Thu, 16 May 2019 00:00:00 +0530 Wed, 11 Feb 2026 15:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61026 Allows one-time filing of inverted-tax-structure ITC refund applications under the "any other" category in FORM GST RFD-01A where portal validation prevents claiming due refunds after reversal in FORM GSTR-3B; requires statutory supporting documents, officer calculation of admissible refund under rule 89(5), written request to debit electronic credit ledger via FORM GST DRC-03, and issuance of FORM GST RFD-06 and payment advice FORM GST RFD-05 upon satisfaction. Late reversals attract interest under section 50(1), and merchant-exporter ITC refunds under rule 89(48) must similarly be filed under "any other" with supporting documents. Circulars GST - States Thu, 16 May 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61026