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    <title>Clarification on refund related issues</title>
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    <description>Claims in FORM GST RFD-01A must have all supporting documents uploaded on the common portal at filing; ARN will be generated only after complete filing and any ledger debits. Upon ARN generation the application and uploaded documents are electronically transferred to the jurisdictional proper officer, the filing is deemed filed under rule 90(2) from the ARN date, and the period to issue acknowledgement or deficiency memo begins from that date. Physical submission is optional except for unallocated taxpayers; wrong electronic transfers must be reassigned within three days.</description>
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      <title>Clarification on refund related issues</title>
      <link>https://www.taxtmi.com/circulars?id=60851</link>
      <description>Claims in FORM GST RFD-01A must have all supporting documents uploaded on the common portal at filing; ARN will be generated only after complete filing and any ledger debits. Upon ARN generation the application and uploaded documents are electronically transferred to the jurisdictional proper officer, the filing is deemed filed under rule 90(2) from the ARN date, and the period to issue acknowledgement or deficiency memo begins from that date. Physical submission is optional except for unallocated taxpayers; wrong electronic transfers must be reassigned within three days.</description>
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      <pubDate>Tue, 01 Jan 2019 00:00:00 +0530</pubDate>
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