Himachal Pradesh Circular Clarifies GST Refunds: Invoice Submission, FORM GSTR-2A Use, Rule 96(10) Scope, and More.

The circular issued by the Himachal Pradesh Excise and Taxation Department addresses various issues related to GST refund claims. It clarifies the submission of invoices for processing refund claims, emphasizing the use of FORM GSTR-2A to verify claims and reduce compliance costs. The system validations for calculating refund amounts, procedures for re-crediting electronic credit ledgers in case of refund rejection, and the scope of rule 96(10) regarding eligibility for integrated tax refunds. It also addresses disbursal of sanctioned refunds, handling deficiency memos, and treatment of refund applications under Rs. 1,000. The circular is effective from September 4, 2018.

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