https://www.taxtmi.com/circulars?id=71421 GST refund eligibility for accumulated input tax credit under section 54(3), for tax periods from January 2022 onward, is confined to eligible invoices reflected in FORM GSTR-2B for the relevant or earlier tax periods. Refund applicants must undertake electronic repayment with interest if section 16(2)(c) requirements are later unmet. Exporters who paid integrated tax after missing export or payment-realisation timelines may, after actual export or realisation, claim eligible unutilised credit and integrated tax refund, but not refund of interest. en-us Mon, 14 Aug 2023 00:00:00 +0530 Wed, 23 Sep 2026 14:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71421 GST refund eligibility for accumulated input tax credit under section 54(3), for tax periods from January 2022 onward, is confined to eligible invoices reflected in FORM GSTR-2B for the relevant or earlier tax periods. Refund applicants must undertake electronic repayment with interest if section 16(2)(c) requirements are later unmet. Exporters who paid integrated tax after missing export or payment-realisation timelines may, after actual export or realisation, claim eligible unutilised credit and integrated tax refund, but not refund of interest. Circulars GST - States Mon, 14 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71421