https://www.taxtmi.com/circulars?id=61225 A one-time procedural remedy allows taxpayers who reversed lapsed ITC in returns but face portal validation limits to claim refunds of accumulated ITC under the "any other" category in FORM GST RFD-01A for the same period, submitting required documents; the proper officer will calculate admissible refund under Rule 89(5), request debit from the electronic credit ledger via FORM GST DRC-03, and upon proof of debit issue refund order and payment advice. Subsequent period claims use the standard refund category. Late reversals may attract interest and refunds are payable after reversal and interest payment. Exports involving supplier benefit notifications are claimable under Rule 89(4B) using the same procedure. Corrected applications after deficiency memos may be re-submitted under the original ARN for processing. en-us Thu, 28 Mar 2019 00:00:00 +0530 Thu, 30 May 2019 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61225 A one-time procedural remedy allows taxpayers who reversed lapsed ITC in returns but face portal validation limits to claim refunds of accumulated ITC under the "any other" category in FORM GST RFD-01A for the same period, submitting required documents; the proper officer will calculate admissible refund under Rule 89(5), request debit from the electronic credit ledger via FORM GST DRC-03, and upon proof of debit issue refund order and payment advice. Subsequent period claims use the standard refund category. Late reversals may attract interest and refunds are payable after reversal and interest payment. Exports involving supplier benefit notifications are claimable under Rule 89(4B) using the same procedure. Corrected applications after deficiency memos may be re-submitted under the original ARN for processing. Circulars GST - States Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61225