https://www.taxtmi.com/circulars?id=61161 Where a deficiency memo issues, taxpayers must submit a rectified refund application under the original ARN and re credit to the electronic credit ledger using FORM GST RFD 01B is not required until the portal is updated. Amendments and notifications modify IGST export refund eligibility: importers under the specified customs notifications are excluded after the substitutional notification, but exporters receiving capital goods under the EPCG scheme remain eligible; earlier circulars on this matter are superseded. en-us Thu, 01 Nov 2018 00:00:00 +0530 Tue, 28 May 2019 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61161 Where a deficiency memo issues, taxpayers must submit a rectified refund application under the original ARN and re credit to the electronic credit ledger using FORM GST RFD 01B is not required until the portal is updated. Amendments and notifications modify IGST export refund eligibility: importers under the specified customs notifications are excluded after the substitutional notification, but exporters receiving capital goods under the EPCG scheme remain eligible; earlier circulars on this matter are superseded. Circulars GST - States Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61161