https://www.taxtmi.com/circulars?id=69401 Refund of accumulated ITC under Section 54(3) is restricted to ITC reflected in FORM GSTR-2B for the relevant tax period or any prior tax period where the credit is available, applicable to refund claims from January 2022 onward. FORM RFD-01 undertaking is amended to remove references to the omitted Section 42 and deleted GSTR-2/GSTR-3, while applicants must still undertake repayment with interest if clause (c) of sub-section (2) of section 16 is not complied with. Refunds of integrated tax paid under Rule 96A are admissible upon subsequent export or receipt, but interest paid is not refundable. en-us Mon, 07 Aug 2023 00:00:00 +0530 Sat, 14 Mar 2026 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69401 Refund of accumulated ITC under Section 54(3) is restricted to ITC reflected in FORM GSTR-2B for the relevant tax period or any prior tax period where the credit is available, applicable to refund claims from January 2022 onward. FORM RFD-01 undertaking is amended to remove references to the omitted Section 42 and deleted GSTR-2/GSTR-3, while applicants must still undertake repayment with interest if clause (c) of sub-section (2) of section 16 is not complied with. Refunds of integrated tax paid under Rule 96A are admissible upon subsequent export or receipt, but interest paid is not refundable. Circulars GST - States Mon, 07 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69401