https://www.taxtmi.com/forum/issue?id=117233 Re-credit of Input Tax Credit on repayment of a previously obtained IGST refund can be effected either by re crediting the amount in the electronic credit ledger with intimation to the jurisdictional officer or by self recrediting the ITC in the GSTR 3B return; an alternative view notes the transaction as a refund of IGST subject to refund recovery procedures and advises attention to applicable rules and limitation considerations. en-us Wed, 19 May 2021 14:27:33 +0530 Thu, 23 Jan 2025 15:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117233 Re-credit of Input Tax Credit on repayment of a previously obtained IGST refund can be effected either by re crediting the amount in the electronic credit ledger with intimation to the jurisdictional officer or by self recrediting the ITC in the GSTR 3B return; an alternative view notes the transaction as a refund of IGST subject to refund recovery procedures and advises attention to applicable rules and limitation considerations. Discussion-Forum GST Wed, 19 May 2021 14:27:33 +0530 https://www.taxtmi.com/forum/issue?id=117233