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of <h1>Assam GST Circular Clarifies Refund Rules: No Time Limit for Electronic Cash Ledger Refunds, No Certification Needed u/r 89.</h1> The circular issued by the Principal Commissioner of State Tax, Assam, addresses various refund-related issues under the Assam GST Act. It clarifies that the time limit for filing refund applications does not apply to refunds of excess balances in electronic cash ledgers. Certification under Rule 89 is not required for such refunds due to the non-applicability of the unjust enrichment clause. Tax deducted or collected as TDS/TCS can be refunded as excess balance. The relevant date for refund claims on deemed exports is based on the supplier's return filing date. The circular is clarificatory and not intended for interpreting legal provisions.
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