https://www.taxtmi.com/article/detailed?id=9249 The statutory right to claim refund of unutilized input tax credit exists for zero rated and inverted rate supplies and may be claimed at the end of any tax period; neither statute nor rules limit filing to a single application per category per period. The online portal's restriction on repeat filings and its internal curtailment of refundable amounts diverge from the prescribed calculation and declaration framework, impairing vested refund rights. Administrative guidance recognised portal calculation issues but did not reopen deficient filings, so affected claimants should seek facilitation or non statutory and other remedies. en-us Mon, 08 Jun 2020 11:17:07 +0530 Mon, 08 Jun 2020 11:17:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9249 The statutory right to claim refund of unutilized input tax credit exists for zero rated and inverted rate supplies and may be claimed at the end of any tax period; neither statute nor rules limit filing to a single application per category per period. The online portal's restriction on repeat filings and its internal curtailment of refundable amounts diverge from the prescribed calculation and declaration framework, impairing vested refund rights. Administrative guidance recognised portal calculation issues but did not reopen deficient filings, so affected claimants should seek facilitation or non statutory and other remedies. Articles Goods and Services Tax - GST Mon, 08 Jun 2020 11:17:07 +0530 https://www.taxtmi.com/article/detailed?id=9249