Refund claim format requirement: use prescribed refund form; electronic cash ledger balances are claimed via periodic returns. Claims for refund must be filed in the prescribed Form GST RFD-1. Refunds of balances held in the electronic cash ledger are claimed through the taxpayer's periodic GSTR returns for the relevant period rather than through a separate refund application.
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Provisions expressly mentioned in the judgment/order text.
Refund claim format requirement: use prescribed refund form; electronic cash ledger balances are claimed via periodic returns.
Claims for refund must be filed in the prescribed Form GST RFD-1. Refunds of balances held in the electronic cash ledger are claimed through the taxpayer's periodic GSTR returns for the relevant period rather than through a separate refund application.
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