Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger. https://www.taxtmi.com/circulars?id=56787 The corrigendum substitutes the CGST Act and clarifies that drawback of any taxes under GST must not have been availed when claiming refund of accumulated ITC under section 54(3)(ii) of the CGST Act; a declaration to this effect forms part of FORM GST RFD-01A. en-us Tue, 06 Feb 2018 00:00:00 +0530 Thu, 08 Mar 2018 17:04:00 +0530 TaxTMI RSS Generator Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger. https://www.taxtmi.com/circulars?id=56787 The corrigendum substitutes the CGST Act and clarifies that drawback of any taxes under GST must not have been availed when claiming refund of accumulated ITC under section 54(3)(ii) of the CGST Act; a declaration to this effect forms part of FORM GST RFD-01A. Circulars GST - States Tue, 06 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56787