https://www.taxtmi.com/forum/issue?id=120106 Where ITC was used to discharge tax but enforcement requires cash payment, the taxpayer must pay tax in cash and claim refund of the ITC as an Excess Payment. File Form RFD-01 on the portal and submit a physical copy; refund claims are subject to adjudication. Judicial commentary has questioned the vires of the operative rule but does not automatically suspend it; taxpayers may litigate or make departmental disclosures. Recrediting reversed ITC has no statutory time limit but cannot be self-initiated without adjudication and applicable procedural compliance. en-us Fri, 06 Jun 2025 23:03:17 +0530 Mon, 09 Jun 2025 18:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120106 Where ITC was used to discharge tax but enforcement requires cash payment, the taxpayer must pay tax in cash and claim refund of the ITC as an Excess Payment. File Form RFD-01 on the portal and submit a physical copy; refund claims are subject to adjudication. Judicial commentary has questioned the vires of the operative rule but does not automatically suspend it; taxpayers may litigate or make departmental disclosures. Recrediting reversed ITC has no statutory time limit but cannot be self-initiated without adjudication and applicable procedural compliance. Discussion-Forum GST Fri, 06 Jun 2025 23:03:17 +0530 https://www.taxtmi.com/forum/issue?id=120106