https://www.taxtmi.com/circulars?id=62376 Claimants must submit a printout of FORM GSTR-2A and Annexure-A with FORM GST RFD-01A and ARN; the proper officer will rely on FORM GSTR-2A as evidence of supplier accountal and need not insist on invoices whose details appear in GSTR-2A, though hard copies may be called for if GSTR-2A is incomplete. Refund of unutilized ITC is the least of three prescribed amounts and must be debited from the electronic credit ledger in the order: Integrated Tax, then Central and State/UT tax equally, with specified procedures for re-crediting on rejection and for disbursal obligations. en-us Wed, 13 Mar 2019 00:00:00 +0530 Sat, 14 Sep 2019 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62376 Claimants must submit a printout of FORM GSTR-2A and Annexure-A with FORM GST RFD-01A and ARN; the proper officer will rely on FORM GSTR-2A as evidence of supplier accountal and need not insist on invoices whose details appear in GSTR-2A, though hard copies may be called for if GSTR-2A is incomplete. Refund of unutilized ITC is the least of three prescribed amounts and must be debited from the electronic credit ledger in the order: Integrated Tax, then Central and State/UT tax equally, with specified procedures for re-crediting on rejection and for disbursal obligations. Circulars GST - States Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62376