https://www.taxtmi.com/circulars?id=71538 GST refund claims may bundle successive tax periods across financial years. Accumulated input tax credit refunds under an inverted duty structure exclude identical input and output goods affected only by a later rate reduction. For non-zero-rated and non-deemed-export tax refunds, cash and electronic credit ledger components must be returned in their original proportions, with the credit component re-credited through FORM GST PMT-03. Accumulated input tax credit refunds are restricted to supplier-furnished invoices reflected in FORM GSTR-2A, and Annexure B requires HSN/SAC details where stated on inward invoices. en-us Sat, 20 Jun 2020 00:00:00 +0530 Wed, 07 Oct 2026 12:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71538 GST refund claims may bundle successive tax periods across financial years. Accumulated input tax credit refunds under an inverted duty structure exclude identical input and output goods affected only by a later rate reduction. For non-zero-rated and non-deemed-export tax refunds, cash and electronic credit ledger components must be returned in their original proportions, with the credit component re-credited through FORM GST PMT-03. Accumulated input tax credit refunds are restricted to supplier-furnished invoices reflected in FORM GSTR-2A, and Annexure B requires HSN/SAC details where stated on inward invoices. Circulars GST - States Sat, 20 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71538