https://www.taxtmi.com/circulars?id=60634 Claimants must file FORM GST RFD-01A on the common portal and electronically upload all supporting statements, undertakings and invoices at filing; ARN is generated only after upload and ledger debits, and on ARN generation the application and attachments transfer electronically to the jurisdictional proper officer and are deemed filed from that date for the purpose of the Rules. Physical submission remains optional except for unallocated taxpayers; reassignment of wrongly allocated electronic applications adjusts the deemed filing date, and rectified applications following deficiency memos are to be resubmitted manually under the original ARN and treated as fresh claims. en-us Mon, 31 Dec 2018 00:00:00 +0530 Tue, 30 Apr 2019 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60634 Claimants must file FORM GST RFD-01A on the common portal and electronically upload all supporting statements, undertakings and invoices at filing; ARN is generated only after upload and ledger debits, and on ARN generation the application and attachments transfer electronically to the jurisdictional proper officer and are deemed filed from that date for the purpose of the Rules. Physical submission remains optional except for unallocated taxpayers; reassignment of wrongly allocated electronic applications adjusts the deemed filing date, and rectified applications following deficiency memos are to be resubmitted manually under the original ARN and treated as fresh claims. Circulars GST - States Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60634