https://www.taxtmi.com/circulars?id=71832 GST refund claims for unutilised input tax credit require FORM GSTR-2A and invoice-wise Annexure-A details with FORM GST RFD-01A. Refund is limited to the lowest prescribed formula amount or relevant electronic credit ledger balance, and credit must be debited in the specified order before application. Ineligible credit rejected in a refund claim is re-credited with recovery proceedings, while other rejected credit requires an undertaking against appeal. A deficiency memorandum requires a fresh application, and sanctioned refunds cannot be withheld by the disbursing administration merely for perceived errors. en-us Fri, 05 Apr 2019 00:00:00 +0530 Sat, 31 Oct 2026 10:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71832 GST refund claims for unutilised input tax credit require FORM GSTR-2A and invoice-wise Annexure-A details with FORM GST RFD-01A. Refund is limited to the lowest prescribed formula amount or relevant electronic credit ledger balance, and credit must be debited in the specified order before application. Ineligible credit rejected in a refund claim is re-credited with recovery proceedings, while other rejected credit requires an undertaking against appeal. A deficiency memorandum requires a fresh application, and sanctioned refunds cannot be withheld by the disbursing administration merely for perceived errors. Circulars GST - States Fri, 05 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71832