https://www.taxtmi.com/circulars?id=63776 The circular removes the restriction on clubbing refund claims across financial years, permits aggregation of tax periods spanning successive years, and clarifies that refunds for accumulated ITC under inverted duty structure do not apply where input and output are the same goods/services taxed at different times. It requires refunds of tax paid on non-zero rated supplies to be paid proportionately according to original cash and credit debits, restricts ITC refund to invoices appearing in GSTR 2A, and amends Annexure B to require HSN/SAC codes for inward supplies. en-us Tue, 21 Apr 2020 00:00:00 +0530 Wed, 22 Apr 2020 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63776 The circular removes the restriction on clubbing refund claims across financial years, permits aggregation of tax periods spanning successive years, and clarifies that refunds for accumulated ITC under inverted duty structure do not apply where input and output are the same goods/services taxed at different times. It requires refunds of tax paid on non-zero rated supplies to be paid proportionately according to original cash and credit debits, restricts ITC refund to invoices appearing in GSTR 2A, and amends Annexure B to require HSN/SAC codes for inward supplies. Circulars GST - States Tue, 21 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63776