https://www.taxtmi.com/circulars?id=61170 Clarifies refund procedures under the Goa GST: refund applications must include a printout of FORM GSTR-2A and Annexure-A listing invoices and eligibility; refundable amounts on the portal are computed as the least of prescribed amounts and debited from the electronic credit ledger in the order of Integrated Tax, then Central and State Tax equally with cross-debiting for shortfalls; rejected unutilized ITC must be re credited via FORM GST RFD-01B with simultaneous recovery notice where ineligible, while other re-credits require an undertaking or final adverse appellate outcome; deficiency memos require refiling and amounts below the de minimis per tax head are to be rejected and recredited. en-us Thu, 20 Sep 2018 00:00:00 +0530 Tue, 28 May 2019 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61170 Clarifies refund procedures under the Goa GST: refund applications must include a printout of FORM GSTR-2A and Annexure-A listing invoices and eligibility; refundable amounts on the portal are computed as the least of prescribed amounts and debited from the electronic credit ledger in the order of Integrated Tax, then Central and State Tax equally with cross-debiting for shortfalls; rejected unutilized ITC must be re credited via FORM GST RFD-01B with simultaneous recovery notice where ineligible, while other re-credits require an undertaking or final adverse appellate outcome; deficiency memos require refiling and amounts below the de minimis per tax head are to be rejected and recredited. Circulars GST - States Thu, 20 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61170