https://www.taxtmi.com/circulars?id=57551 Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit the rectified refund application under the original ARN because the portal does not permit filing a fresh application; re-credit to the electronic credit ledger via FORM GST RFD-01B is not required in such cases and the rectified application will be accepted by the jurisdictional authorities. Separately, amendments permit exporters receiving capital goods under the EPCG scheme to claim refund of IGST on exports, while exporters importing under specified customs notifications are restricted from claiming such refunds prospectively; earlier circulars are superseded. en-us Fri, 26 Oct 2018 00:00:00 +0530 Tue, 19 Nov 2019 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57551 Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit the rectified refund application under the original ARN because the portal does not permit filing a fresh application; re-credit to the electronic credit ledger via FORM GST RFD-01B is not required in such cases and the rectified application will be accepted by the jurisdictional authorities. Separately, amendments permit exporters receiving capital goods under the EPCG scheme to claim refund of IGST on exports, while exporters importing under specified customs notifications are restricted from claiming such refunds prospectively; earlier circulars are superseded. Circulars GST Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57551