Reversal of Excess ITC through DRC-03
The client is a 100% exporter under LuT. Excess ITC is to be reversed through DRC-03 under all the three heads i.e. CGST, SGST, and IGST. But DRC is asking for reversing ITC first from IGST and the balance from CGST and SGST. Will it impact the claim of a refund later on?