https://www.taxtmi.com/circulars?id=56674 Refunds of excess balance in the electronic cash ledger must be filed manually in FORM GST RFD-01A monthly; applications are prepared on the common portal, submitted with EVC/DSC to generate an ARN, and the printed FORM with ARN must be submitted to the designated Joint Commissioner or head of location. The nodal officer will verify ledger balance, adjust outstanding IGST/CGST/SGST/cess, and issue FORM-RFD-02 or FORM-RFD-03 within 15 days; a single deficiency memo is permitted and unresolved deficiencies within thirty days lead to re-credit by FORM GST PMT-03 and FORM GST RFD-01B. en-us Mon, 01 Jan 2018 00:00:00 +0530 Mon, 22 Jan 2018 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56674 Refunds of excess balance in the electronic cash ledger must be filed manually in FORM GST RFD-01A monthly; applications are prepared on the common portal, submitted with EVC/DSC to generate an ARN, and the printed FORM with ARN must be submitted to the designated Joint Commissioner or head of location. The nodal officer will verify ledger balance, adjust outstanding IGST/CGST/SGST/cess, and issue FORM-RFD-02 or FORM-RFD-03 within 15 days; a single deficiency memo is permitted and unresolved deficiencies within thirty days lead to re-credit by FORM GST PMT-03 and FORM GST RFD-01B. Circulars GST - States Mon, 01 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56674