https://www.taxtmi.com/circulars?id=61286 Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit rectified refund applications under the original ARN because the portal cannot accept a fresh application; consequently re-credit to the electronic credit ledger using FORM GST RFD-01B should not be carried out at present and rectified applications will be accepted by authorities under the earlier ARN. Separately, exporters who imported inputs or capital goods under specified customs notifications are eligible to claim IGST refund on exports up to the issuance date of the notification, while exporters receiving capital goods under the EPCG Scheme continue to be eligible for IGST export refunds despite the amended sub-rule. en-us Fri, 26 Oct 2018 00:00:00 +0530 Sat, 01 Jun 2019 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61286 Where a deficiency memo in FORM GST RFD-03 is issued, taxpayers must submit rectified refund applications under the original ARN because the portal cannot accept a fresh application; consequently re-credit to the electronic credit ledger using FORM GST RFD-01B should not be carried out at present and rectified applications will be accepted by authorities under the earlier ARN. Separately, exporters who imported inputs or capital goods under specified customs notifications are eligible to claim IGST refund on exports up to the issuance date of the notification, while exporters receiving capital goods under the EPCG Scheme continue to be eligible for IGST export refunds despite the amended sub-rule. Circulars GST - States Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61286