GST refund claims must be filed electronically in FORM GST RFD-01; ARN starts statutory timelines and PFMS handles payments. Electronic submission and end-to-end processing of refund applications is mandated through FORM GST RFD-01 from 26.09.2019. ARN is generated only after complete filing and uploads and constitutes the date of filing for timelines; applications are electronically routed to the jurisdictional proper officer and may be reassigned within three working days. Acknowledgement or deficiency memo must be issued within 15 days of ARN. Provisional refunds (generally 90%) and final adjudication follow prescribed forms and recovery mechanisms; disbursement is effected via PFMS after bank validation and unique assessee code creation.
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.
GST refund claims must be filed electronically in FORM GST RFD-01; ARN starts statutory timelines and PFMS handles payments.
Electronic submission and end-to-end processing of refund applications is mandated through FORM GST RFD-01 from 26.09.2019. ARN is generated only after complete filing and uploads and constitutes the date of filing for timelines; applications are electronically routed to the jurisdictional proper officer and may be reassigned within three working days. Acknowledgement or deficiency memo must be issued within 15 days of ARN. Provisional refunds (generally 90%) and final adjudication follow prescribed forms and recovery mechanisms; disbursement is effected via PFMS after bank validation and unique assessee code creation.
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