TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>AP Clarifies Refund Rules: No Time Limit for Excess Cash Ledger Refunds, No Rule 89 Certification Needed.</h1> The Andhra Pradesh Commercial Taxes Department issued clarifications on refund-related issues under the APGST Act. It was clarified 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. 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 encourages issuing trade notices to publicize these clarifications.
TaxTMI 