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GST refund process now fully electronic via FORM GST RFD-01 with ARN, PFMS bank validation and single disbursement. From 26.09.2019 all refund claims must be filed electronically in FORM GST RFD-01 with specified online statements, undertakings and supporting uploads; an ARN is generated only after complete filing and triggers electronic transfer to the jurisdictional proper officer. The portal computes refundable ITC per rule 89, debits credit ledgers in a prescribed order, and acknowledges or issues a deficiency memo within 15 days. Provisional refunds of 90% are permitted under rule 91, final orders use FORM GST RFD-06, disbursements (single authority per assignment) occur via PFMS after bank validation, and timelines are set to avoid interest liabilities.
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GST refund process now fully electronic via FORM GST RFD-01 with ARN, PFMS bank validation and single disbursement.
From 26.09.2019 all refund claims must be filed electronically in FORM GST RFD-01 with specified online statements, undertakings and supporting uploads; an ARN is generated only after complete filing and triggers electronic transfer to the jurisdictional proper officer. The portal computes refundable ITC per rule 89, debits credit ledgers in a prescribed order, and acknowledges or issues a deficiency memo within 15 days. Provisional refunds of 90% are permitted under rule 91, final orders use FORM GST RFD-06, disbursements (single authority per assignment) occur via PFMS after bank validation, and timelines are set to avoid interest liabilities.
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