Refund eligibility: rectified refund applications accepted under original ARN when a deficiency memo is issued, without re credit. Where a deficiency memo is issued against a refund claim, taxpayers must submit rectified refund applications under the original ARN because the portal does not permit filing a fresh application for the same period; re crediting the electronic credit ledger via FORM GST RFD 01B is not required at present, and authorities will accept the amended application under the earlier ARN, with a separate clarification to follow for cases where re crediting was already performed.
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 eligibility: rectified refund applications accepted under original ARN when a deficiency memo is issued, without re credit.
Where a deficiency memo is issued against a refund claim, taxpayers must submit rectified refund applications under the original ARN because the portal does not permit filing a fresh application for the same period; re crediting the electronic credit ledger via FORM GST RFD 01B is not required at present, and authorities will accept the amended application under the earlier ARN, with a separate clarification to follow for cases where re crediting was already performed.
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