https://www.taxtmi.com/circulars?id=61098 Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit rectified refund applications under the original ARN because the portal does not permit fresh filings; in these cases re-credit to the electronic credit ledger via FORM GST RFD-01B need not be carried out until portal functionality is developed, and separate instructions will address instances where re-credit has already occurred. Amendments clarify that exporters who imported under certain customs notifications remain eligible for IGST export refund until the specified notification, while exporters receiving capital goods under the EPCG Scheme remain eligible thereafter. en-us Thu, 14 Mar 2019 00:00:00 +0530 Fri, 24 May 2019 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61098 Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit rectified refund applications under the original ARN because the portal does not permit fresh filings; in these cases re-credit to the electronic credit ledger via FORM GST RFD-01B need not be carried out until portal functionality is developed, and separate instructions will address instances where re-credit has already occurred. Amendments clarify that exporters who imported under certain customs notifications remain eligible for IGST export refund until the specified notification, while exporters receiving capital goods under the EPCG Scheme remain eligible thereafter. Circulars GST - States Thu, 14 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61098