https://www.taxtmi.com/circulars?id=67404 Where reversal of ITC required to be lapsed causes portal validation blocking full inverted-tax refunds, taxpayers should file the refund for the same period under the "any other" category in Form GST RFD-01A with all statutory documents; the proper officer will calculate admissible refund under the refund rules, request the taxpayer to debit the amount via Form GST DRC-03, and on receipt of debit proof issue the refund order and payment advice. Untimely reversals may be made via DRC-03 but attract interest until reversal; merchant exporters and corrected resubmissions use the same DRC-03 debit and refund-order procedure. en-us Fri, 07 Jun 2019 00:00:00 +0530 Thu, 09 May 2024 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67404 Where reversal of ITC required to be lapsed causes portal validation blocking full inverted-tax refunds, taxpayers should file the refund for the same period under the "any other" category in Form GST RFD-01A with all statutory documents; the proper officer will calculate admissible refund under the refund rules, request the taxpayer to debit the amount via Form GST DRC-03, and on receipt of debit proof issue the refund order and payment advice. Untimely reversals may be made via DRC-03 but attract interest until reversal; merchant exporters and corrected resubmissions use the same DRC-03 debit and refund-order procedure. Circulars GST - States Fri, 07 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67404