https://www.taxtmi.com/circulars?id=57990 When a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit the rectified refund application under the original ARN because the portal currently disallows filing a fresh application; accordingly, re-crediting the electronic credit ledger using FORM GST RFD-01B is not required at this time. Amendments permit exporters receiving capital goods under the EPCG Scheme to claim refund of IGST on exports, while import-based eligibility under certain customs notifications remains limited prospectively as set out by the subsequent state notification. en-us Fri, 16 Nov 2018 00:00:00 +0530 Tue, 04 Dec 2018 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57990 When a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit the rectified refund application under the original ARN because the portal currently disallows filing a fresh application; accordingly, re-crediting the electronic credit ledger using FORM GST RFD-01B is not required at this time. Amendments permit exporters receiving capital goods under the EPCG Scheme to claim refund of IGST on exports, while import-based eligibility under certain customs notifications remains limited prospectively as set out by the subsequent state notification. Circulars GST - States Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57990