https://www.taxtmi.com/circulars?id=57592 Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit a rectified refund application under the original ARN because the portal does not permit a fresh application; re-credit to the electronic credit ledger via FORM GST RFD-01B need not be carried out until portal functionality is updated, with separate guidance for cases where re-credit has already occurred. Amendments permit certain exporters, including those receiving capital goods under the EPCG scheme, to claim refund of IGST paid on exports while rescinding earlier conflicting notifications. en-us Tue, 30 Oct 2018 00:00:00 +0530 Sat, 10 Nov 2018 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57592 Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit a rectified refund application under the original ARN because the portal does not permit a fresh application; re-credit to the electronic credit ledger via FORM GST RFD-01B need not be carried out until portal functionality is updated, with separate guidance for cases where re-credit has already occurred. Amendments permit certain exporters, including those receiving capital goods under the EPCG scheme, to claim refund of IGST paid on exports while rescinding earlier conflicting notifications. Circulars GST - States Tue, 30 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57592