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of <h1>Himachal Pradesh GST Circular Clarifies Refunds: No Time Limit on Excess Cash Ledger; Rule 89(2) Certification Not Needed.</h1> The circular issued by the Himachal Pradesh Department of State Taxes and Excise addresses various refund-related issues under the Himachal Pradesh Goods and Services Tax Act, 2017. It clarifies that the time period for filing a refund application does not apply to excess balances in the electronic cash ledger. Certification under Rule 89(2) is unnecessary for these refunds due to the non-applicability of unjust enrichment. Refunds of TDS/TCS credited to the electronic cash ledger can be treated as excess balance. For deemed export supplies, the relevant date for refund claims is the date of the supplier's return filing. The circular is effective from November 17, 2021.
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