https://www.taxtmi.com/circulars?id=62472 When a deficiency memo in FORM GST RFD-03 is issued, taxpayers must file the rectified refund application under the original ARN because the portal does not allow a fresh filing for the same period; re-credit of Input Tax Credit to the electronic credit ledger using FORM GST RFD-01B is not required at present and rectified applications under the earlier ARN will be accepted by jurisdictional authorities. Separately, exporters receiving capital goods under the EPCG Scheme are eligible to claim refund of IGST on exports despite restrictions applicable to certain importers under amended notifications; earlier circulars on these issues are superseded. en-us Fri, 02 Aug 2019 00:00:00 +0530 Sat, 14 Sep 2019 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62472 When a deficiency memo in FORM GST RFD-03 is issued, taxpayers must file the rectified refund application under the original ARN because the portal does not allow a fresh filing for the same period; re-credit of Input Tax Credit to the electronic credit ledger using FORM GST RFD-01B is not required at present and rectified applications under the earlier ARN will be accepted by jurisdictional authorities. Separately, exporters receiving capital goods under the EPCG Scheme are eligible to claim refund of IGST on exports despite restrictions applicable to certain importers under amended notifications; earlier circulars on these issues are superseded. Circulars GST - States Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62472