https://www.taxtmi.com/news?id=15111 The report prescribes a comprehensive GST refund regime: enumerating refund triggers (excess payment, exports and deemed exports, provisional assessment finalization, appellate and investigation outcomes, exempt/nil supplies, inverted duty accumulation, and special refunds), mandating electronic filing with standard forms and GSTN ICEGATE linkages, one year filing limits from defined relevant dates, system acknowledgement and preliminary scrutiny timelines, automatic blocking of claimed ITC on application, CA certification (or threshold self certification) to rebut unjust enrichment, time bound sanctioning with interest from electronic acknowledgement, invoice matching to prevent duplicate claims, and provisions for recovery and audit safeguards. en-us Fri, 23 Oct 2015 12:27:11 +0530 Fri, 11 Dec 2015 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=15111 The report prescribes a comprehensive GST refund regime: enumerating refund triggers (excess payment, exports and deemed exports, provisional assessment finalization, appellate and investigation outcomes, exempt/nil supplies, inverted duty accumulation, and special refunds), mandating electronic filing with standard forms and GSTN ICEGATE linkages, one year filing limits from defined relevant dates, system acknowledgement and preliminary scrutiny timelines, automatic blocking of claimed ITC on application, CA certification (or threshold self certification) to rebut unjust enrichment, time bound sanctioning with interest from electronic acknowledgement, invoice matching to prevent duplicate claims, and provisions for recovery and audit safeguards. News - Fri, 23 Oct 2015 12:27:11 +0530 https://www.taxtmi.com/news?id=15111