https://www.taxtmi.com/circulars?id=61563 Claimants must submit a print-out of FORM GSTR-2A and a manual Annexure-A invoice statement with FORM GST RFD-01A; the proper officer will rely on GSTR-2A as evidence and will not insist on invoices already reflected therein. Refundable unutilized ITC is the least of three computed amounts and must be debited from the Electronic Credit Ledger in the prescribed order: integrated tax first, then central and state/UT taxes equally, with shortfalls adjusted. Rejected amounts for ineligible credit are re credited via FORM GST RFD-01B with simultaneous recovery action; other re credits require an undertaking or final adverse appeal outcome. en-us Thu, 29 Nov 2018 00:00:00 +0530 Wed, 19 Jun 2019 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61563 Claimants must submit a print-out of FORM GSTR-2A and a manual Annexure-A invoice statement with FORM GST RFD-01A; the proper officer will rely on GSTR-2A as evidence and will not insist on invoices already reflected therein. Refundable unutilized ITC is the least of three computed amounts and must be debited from the Electronic Credit Ledger in the prescribed order: integrated tax first, then central and state/UT taxes equally, with shortfalls adjusted. Rejected amounts for ineligible credit are re credited via FORM GST RFD-01B with simultaneous recovery action; other re credits require an undertaking or final adverse appeal outcome. Circulars GST Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61563