https://www.taxtmi.com/circulars?id=64352 Restriction on clubbing refund claims across financial years is removed, allowing clubbing of successive tax periods across years. Refund of accumulated ITC is not available where input and output are the same despite a rate reduction. Refunds for supplies other than zero rated supplies will be paid proportionately by original mode of payment: cash via RFD 06 and credit re credited via FORM GST PMT 03. Accumulated ITC refund is limited to invoices uploaded in GSTR 1 and reflected in the applicant's GSTR 2A. Annexure B must include HSN/SAC codes where present. en-us Tue, 08 Sep 2020 00:00:00 +0530 Mon, 28 Sep 2020 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64352 Restriction on clubbing refund claims across financial years is removed, allowing clubbing of successive tax periods across years. Refund of accumulated ITC is not available where input and output are the same despite a rate reduction. Refunds for supplies other than zero rated supplies will be paid proportionately by original mode of payment: cash via RFD 06 and credit re credited via FORM GST PMT 03. Accumulated ITC refund is limited to invoices uploaded in GSTR 1 and reflected in the applicant's GSTR 2A. Annexure B must include HSN/SAC codes where present. Circulars GST - States Tue, 08 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64352