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of <h1>Clarification on GST Refunds: No Time Limit for Excess Cash Ledger Balances; Rule 89(2) Certification Not Needed.</h1> The circular addresses refund-related issues under the Central Goods and Services Tax Act, 2017. It clarifies that the time period for filing a refund application does not apply to refunds of excess balances in electronic cash ledgers. Certification under Rule 89(2) is not required for such refunds due to the non-applicability of the unjust enrichment clause. TDS/TCS amounts credited to electronic cash ledgers can be refunded as excess balances. For deemed export supplies, the relevant date for refund claims is the date the supplier files the return. The circular advises issuing trade notices for public awareness and requests feedback on implementation difficulties.
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