https://www.taxtmi.com/circulars?id=58060 Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit rectified refund applications under the original ARN and re-credit to the electronic credit ledger via FORM GST RFD-01B is not required presently; exporters who imported inputs or capital goods under the specified customs notifications may claim IGST refund until the later notification, whereas post-notification importers under those notifications are excluded but recipients of capital goods under the EPCG Scheme remain eligible. en-us Thu, 22 Nov 2018 00:00:00 +0530 Thu, 06 Dec 2018 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58060 Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit rectified refund applications under the original ARN and re-credit to the electronic credit ledger via FORM GST RFD-01B is not required presently; exporters who imported inputs or capital goods under the specified customs notifications may claim IGST refund until the later notification, whereas post-notification importers under those notifications are excluded but recipients of capital goods under the EPCG Scheme remain eligible. Circulars GST - States Thu, 22 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58060