https://www.taxtmi.com/circulars?id=64386 Clubbing of tax periods across Financial Years for refund claims is no longer restricted; refund of accumulated ITC is not available where input and output are the same despite rate changes; refunds of tax paid (other than zero rated or deemed exports) will be paid proportionately in the original modes of payment with cash refunds by FORM RFD 06 and ITC re credits by FORM GST PMT 03; admissible ITC for refund is limited to invoices reflected in FORM GSTR 2A and Annexure B now requires HSN/SAC codes where applicable. en-us Tue, 21 Apr 2020 00:00:00 +0530 Mon, 05 Oct 2020 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64386 Clubbing of tax periods across Financial Years for refund claims is no longer restricted; refund of accumulated ITC is not available where input and output are the same despite rate changes; refunds of tax paid (other than zero rated or deemed exports) will be paid proportionately in the original modes of payment with cash refunds by FORM RFD 06 and ITC re credits by FORM GST PMT 03; admissible ITC for refund is limited to invoices reflected in FORM GSTR 2A and Annexure B now requires HSN/SAC codes where applicable. Circulars GST - States Tue, 21 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64386