https://www.taxtmi.com/circulars?id=61088 Where taxpayers reversed ITC in their returns but seek refund of accumulated ITC for the same period, they must file the refund application under the category "any other" in FORM GST RFD-01A for that tax period, furnish all required statements and declarations, and the proper officer will compute admissible refund under rule 89(5) of the HGST Rules, request debit from the electronic credit ledger, and then issue the refund order and payment advice. Late reversals may be made via FORM GST DRC-03 but attract interest; merchant exporter refunds under rule 89(4B) follow the same "any other" filing and debit procedure. Corrections after deficiency memos may be re submitted using the original ARN. en-us Tue, 02 Apr 2019 00:00:00 +0530 Thu, 23 May 2019 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61088 Where taxpayers reversed ITC in their returns but seek refund of accumulated ITC for the same period, they must file the refund application under the category "any other" in FORM GST RFD-01A for that tax period, furnish all required statements and declarations, and the proper officer will compute admissible refund under rule 89(5) of the HGST Rules, request debit from the electronic credit ledger, and then issue the refund order and payment advice. Late reversals may be made via FORM GST DRC-03 but attract interest; merchant exporter refunds under rule 89(4B) follow the same "any other" filing and debit procedure. Corrections after deficiency memos may be re submitted using the original ARN. Circulars GST - States Tue, 02 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61088