https://www.taxtmi.com/circulars?id=61437 Where a deficiency memo is issued against a refund claim, taxpayers must submit rectified refund applications under the original ARN because the portal does not permit filing a fresh application for the same period; re crediting the electronic credit ledger via FORM GST RFD 01B is not required at present, and authorities will accept the amended application under the earlier ARN, with a separate clarification to follow for cases where re crediting was already performed. en-us Wed, 14 Nov 2018 00:00:00 +0530 Tue, 11 Jun 2019 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61437 Where a deficiency memo is issued against a refund claim, taxpayers must submit rectified refund applications under the original ARN because the portal does not permit filing a fresh application for the same period; re crediting the electronic credit ledger via FORM GST RFD 01B is not required at present, and authorities will accept the amended application under the earlier ARN, with a separate clarification to follow for cases where re crediting was already performed. Circulars GST - States Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61437