https://www.taxtmi.com/circulars?id=63189 A fully electronic refund mechanism via FORM GST RFD-01 requires specified documentary uploads and online undertakings, with ARN generation only after complete filing; applications are electronically routed to jurisdictional officers, who must issue acknowledgements or deficiency memos within statutory timelines counted from ARN. Provisionally sanctioned refunds may be paid subject to later adjudication and recovery procedures; sanctioned refunds are disbursed as a single payment across tax heads through PFMS after bank-account validation, and re-crediting or recovery entries in electronic ledgers are governed by set procedural safeguards. en-us Mon, 18 Nov 2019 00:00:00 +0530 Wed, 30 Jul 2025 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63189 A fully electronic refund mechanism via FORM GST RFD-01 requires specified documentary uploads and online undertakings, with ARN generation only after complete filing; applications are electronically routed to jurisdictional officers, who must issue acknowledgements or deficiency memos within statutory timelines counted from ARN. Provisionally sanctioned refunds may be paid subject to later adjudication and recovery procedures; sanctioned refunds are disbursed as a single payment across tax heads through PFMS after bank-account validation, and re-crediting or recovery entries in electronic ledgers are governed by set procedural safeguards. Circulars GST Mon, 18 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63189