Refund of excess balance in electronic cash ledger: file FORM GST RFD-01A manually; acknowledgment or deficiency within 15 days. Refunds of excess balance in the electronic cash ledger must be filed manually in FORM GST RFD-01A monthly; applications are prepared on the common portal, submitted with EVC/DSC to generate an ARN, and the printed FORM with ARN must be submitted to the designated Joint Commissioner or head of location. The nodal officer will verify ledger balance, adjust outstanding IGST/CGST/SGST/cess, and issue FORM-RFD-02 or FORM-RFD-03 within 15 days; a single deficiency memo is permitted and unresolved deficiencies within thirty days lead to re-credit by FORM GST PMT-03 and FORM GST RFD-01B.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund of excess balance in electronic cash ledger: file FORM GST RFD-01A manually; acknowledgment or deficiency within 15 days.
Refunds of excess balance in the electronic cash ledger must be filed manually in FORM GST RFD-01A monthly; applications are prepared on the common portal, submitted with EVC/DSC to generate an ARN, and the printed FORM with ARN must be submitted to the designated Joint Commissioner or head of location. The nodal officer will verify ledger balance, adjust outstanding IGST/CGST/SGST/cess, and issue FORM-RFD-02 or FORM-RFD-03 within 15 days; a single deficiency memo is permitted and unresolved deficiencies within thirty days lead to re-credit by FORM GST PMT-03 and FORM GST RFD-01B.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
