Refund threshold prohibition: refunds below statutory minimum blocked at filing, no ARN generated or ledger debited. Registered persons must be prevented from filing FORM GST RFD-01A on the common portal when the claimed refund is below the statutory threshold; in such cases no Acknowledgement Reference Number shall be generated and neither the electronic cash nor credit ledger shall be debited, thereby blocking low-value refund claims at the filing stage to avoid frivolous claims and administrative burden.
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 threshold prohibition: refunds below statutory minimum blocked at filing, no ARN generated or ledger debited.
Registered persons must be prevented from filing FORM GST RFD-01A on the common portal when the claimed refund is below the statutory threshold; in such cases no Acknowledgement Reference Number shall be generated and neither the electronic cash nor credit ledger shall be debited, thereby blocking low-value refund claims at the filing stage to avoid frivolous claims and administrative burden.
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