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of <h1>West Bengal Tax Circular Clarifies Refund Rules: No Time Limits on Electronic Cash Ledger Balances, Rule 89(2) Certification Not Needed.</h1> The West Bengal Directorate of Commercial Taxes issued Trade Circular No. 26/2021 to clarify refund-related issues under the West Bengal Goods and Services Tax Act, 2017. It specifies that the time limits for refund applications do not apply to excess balances in electronic cash ledgers. Certification under Rule 89(2) is not required for such refunds, as unjust enrichment does not apply. Refunds of TDS/TCS in electronic cash ledgers are permissible as excess balances. For deemed export supplies, the relevant date for refund claims is the date of the supplier's return filing. Any implementation difficulties should be reported to the Commissioner.
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