https://www.taxtmi.com/circulars?id=57573 Where a deficiency memo has been issued, taxpayers must submit a rectified refund application under the original ARN because the portal does not yet permit filing a fresh application; accordingly, re crediting Input Tax Credit to the electronic credit ledger need not be carried out until portal functionality is provided and separate instructions will address cases where re credit was already effected. Separately, amendments clarify that exporters receiving capital goods under the EPCG scheme remain eligible to claim IGST refund on exports, while certain importers under specified customs notifications are excluded prospectively; earlier circulars are superseded. en-us Mon, 29 Oct 2018 00:00:00 +0530 Wed, 31 Oct 2018 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57573 Where a deficiency memo has been issued, taxpayers must submit a rectified refund application under the original ARN because the portal does not yet permit filing a fresh application; accordingly, re crediting Input Tax Credit to the electronic credit ledger need not be carried out until portal functionality is provided and separate instructions will address cases where re credit was already effected. Separately, amendments clarify that exporters receiving capital goods under the EPCG scheme remain eligible to claim IGST refund on exports, while certain importers under specified customs notifications are excluded prospectively; earlier circulars are superseded. Circulars GST - States Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57573