https://www.taxtmi.com/circulars?id=61130 Refund claims in FORM GST RFD-01A must have all supporting documents uploaded on the common portal before ARN generation; ARN triggers electronic transfer to the jurisdictional proper officer and starts statutory timelines. Net ITC for inverted duty refunds includes ITC on all inputs availed in the relevant period regardless of rate; reversed ITC is not treated as availed for refund. Compensation cess refund is to be recomputed for past periods as if cess ITC had been available then, subject to export payment method exclusions. Applications generated but not received are governed by re-credit and notice procedures. en-us Tue, 15 Jan 2019 00:00:00 +0530 Tue, 28 May 2019 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61130 Refund claims in FORM GST RFD-01A must have all supporting documents uploaded on the common portal before ARN generation; ARN triggers electronic transfer to the jurisdictional proper officer and starts statutory timelines. Net ITC for inverted duty refunds includes ITC on all inputs availed in the relevant period regardless of rate; reversed ITC is not treated as availed for refund. Compensation cess refund is to be recomputed for past periods as if cess ITC had been available then, subject to export payment method exclusions. Applications generated but not received are governed by re-credit and notice procedures. Circulars GST - States Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61130