Refund procedure after deficiency memo: rectified applications must use original ARN and re-credit to credit ledger is not required. When a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit the rectified refund application using the original ARN until the portal allows fresh filings; re-credit to the electronic credit ledger via FORM GST RFD-01B is not required at that stage and rectified applications will be accepted under the earlier ARN. Exporters who imported inputs/capital goods under customs notifications 78/2017 and 79/2017 before the State Notification of 9 October 2018 remain eligible for IGST export refund until that date; thereafter such importers are excluded, while exporters receiving capital goods under the EPCG Scheme remain eligible.
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 procedure after deficiency memo: rectified applications must use original ARN and re-credit to credit ledger is not required.
When a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit the rectified refund application using the original ARN until the portal allows fresh filings; re-credit to the electronic credit ledger via FORM GST RFD-01B is not required at that stage and rectified applications will be accepted under the earlier ARN. Exporters who imported inputs/capital goods under customs notifications 78/2017 and 79/2017 before the State Notification of 9 October 2018 remain eligible for IGST export refund until that date; thereafter such importers are excluded, while exporters receiving capital goods under the EPCG Scheme remain eligible.
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