https://www.taxtmi.com/circulars?id=61232 Where taxpayers reversed ITC required to lapse under the notification through returns, they may, as a one-time measure, claim refund of accumulated ITC for that same period under the portal category "any other" with required documents; the proper officer will calculate admissible refund, request the taxpayer to debit the electronic credit ledger, and only after receiving proof of debit issue the refund order and payment advice. Late reversals attract interest, and similar debit-then-refund steps apply to merchant exporter claims and corrected resubmissions after deficiency memos. en-us Fri, 17 May 2019 00:00:00 +0530 Thu, 30 May 2019 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61232 Where taxpayers reversed ITC required to lapse under the notification through returns, they may, as a one-time measure, claim refund of accumulated ITC for that same period under the portal category "any other" with required documents; the proper officer will calculate admissible refund, request the taxpayer to debit the electronic credit ledger, and only after receiving proof of debit issue the refund order and payment advice. Late reversals attract interest, and similar debit-then-refund steps apply to merchant exporter claims and corrected resubmissions after deficiency memos. Circulars GST - States Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61232