Refund procedure after deficiency memo: re-credit of electronic credit ledger not required and rectified application accepted under same ARN. Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit rectified refund applications under the original ARN and re-credit to the electronic credit ledger via FORM GST RFD-01B is not required presently; exporters who imported inputs or capital goods under the specified customs notifications may claim IGST refund until the later notification, whereas post-notification importers under those notifications are excluded but recipients of 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: re-credit of electronic credit ledger not required and rectified application accepted under same ARN.
Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit rectified refund applications under the original ARN and re-credit to the electronic credit ledger via FORM GST RFD-01B is not required presently; exporters who imported inputs or capital goods under the specified customs notifications may claim IGST refund until the later notification, whereas post-notification importers under those notifications are excluded but recipients of capital goods under the EPCG Scheme remain eligible.
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