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of <h1>Rajasthan GST Circular Clarifies Refund Rules: No Time Limit for Electronic Cash Ledger Balances, No Certification Needed.</h1> The GST Circular No. 22/2021 issued by the Rajasthan Commercial Tax Department addresses refund-related issues under the Rajasthan Goods and Services Tax Act, 2017. It clarifies that the time period for refund applications under section 54 does not apply to excess balances in electronic cash ledgers. Certifications under Rule 89(2) are not required for such refunds, as the unjust enrichment clause is inapplicable. Refunds of TDS/TCS credited to electronic cash ledgers can be claimed as excess balances. For deemed export refunds, the relevant date is when the supplier files the return, regardless of whether the supplier or recipient claims the refund.
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