Electronic refund process via FORM GST RFD-01 enables fully online filing, ARN transfer and PFMS disbursement. The Circular mandates a fully electronic refund workflow via FORM GST RFD-01 on the common portal: applicants must complete online statements, undertakings and uploads before generation of an ARN, which constitutes the date of filing and triggers electronic transfer to the jurisdictional proper officer. The portal issues electronic acknowledgement (FORM GST RFD-02) or deficiency memo (FORM GST RFD-03) within the prescribed period from ARN; deficiency requires refiling as a fresh application with automatic re credit of debited ledgers. Disbursement of sanctioned refunds is effected through PFMS after bank account validation, with procedures for provisional refunds, show cause/adjudication, re crediting ineligible ITC, documentation requirements, and ledger debit mechanics via FORM GST DRC 03 where applicable.
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.
Electronic refund process via FORM GST RFD-01 enables fully online filing, ARN transfer and PFMS disbursement.
The Circular mandates a fully electronic refund workflow via FORM GST RFD-01 on the common portal: applicants must complete online statements, undertakings and uploads before generation of an ARN, which constitutes the date of filing and triggers electronic transfer to the jurisdictional proper officer. The portal issues electronic acknowledgement (FORM GST RFD-02) or deficiency memo (FORM GST RFD-03) within the prescribed period from ARN; deficiency requires refiling as a fresh application with automatic re credit of debited ledgers. Disbursement of sanctioned refunds is effected through PFMS after bank account validation, with procedures for provisional refunds, show cause/adjudication, re crediting ineligible ITC, documentation requirements, and ledger debit mechanics via FORM GST DRC 03 where applicable.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
