https://www.taxtmi.com/forum/issue?id=121058 Inverted duty structure refunds may cover eligible unutilised SGST input tax credit under section 54(3) and Rule 89(5), without conversion into IGST or CGST. However, an SGST ledger balance is not automatically refundable: entitlement must be calculated period-wise under the prescribed formula after deducting refunds already claimed. For pending RFD-01 applications, verify tax-head-wise ledger debits, refund amounts and processing status before filing another claim, withdrawing or refiling. Claims for subsequent periods may include eligible SGST, while duplicate claims for the same period may face procedural restrictions. en-us Wed, 05 Aug 2026 10:33:30 +0530 Sun, 16 Aug 2026 00:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121058 Inverted duty structure refunds may cover eligible unutilised SGST input tax credit under section 54(3) and Rule 89(5), without conversion into IGST or CGST. However, an SGST ledger balance is not automatically refundable: entitlement must be calculated period-wise under the prescribed formula after deducting refunds already claimed. For pending RFD-01 applications, verify tax-head-wise ledger debits, refund amounts and processing status before filing another claim, withdrawing or refiling. Claims for subsequent periods may include eligible SGST, while duplicate claims for the same period may face procedural restrictions. Discussion-Forum GST Wed, 05 Aug 2026 10:33:30 +0530 https://www.taxtmi.com/forum/issue?id=121058