Clarifying the fully electronic refund process through FORM GST RFD-01 and single disbursement

Clarifying the fully electronic refund process through FORM GST RFD-01 and single disbursement https://www.taxtmi.com/circulars?id=63235 From 26.09.2019 refund applications must be filed electronically in FORM GST RFD-01 with specified uploads; ARN is generated after complete filing and transfers the application to the jurisdictional officer for electronic acknowledgement or deficiency memo within 15 days. The portal computes refundable amounts for unutilized ITC using rule based formulae, debits electronic ledgers in a prescribed order, and disburses sanctioned refunds through PFMS after bank validation; provisional refunds, re credit, recovery and adjudication follow prescribed forms and undertakings. en-us Thu, 21 Nov 2019 00:00:00 +0530 Wed, 11 Feb 2026 15:58:49 +0530 TaxTMI RSS Generator Clarifying the fully electronic refund process through FORM GST RFD-01 and single disbursement https://www.taxtmi.com/circulars?id=63235 From 26.09.2019 refund applications must be filed electronically in FORM GST RFD-01 with specified uploads; ARN is generated after complete filing and transfers the application to the jurisdictional officer for electronic acknowledgement or deficiency memo within 15 days. The portal computes refundable amounts for unutilized ITC using rule based formulae, debits electronic ledgers in a prescribed order, and disburses sanctioned refunds through PFMS after bank validation; provisional refunds, re credit, recovery and adjudication follow prescribed forms and undertakings. Circulars GST - States Thu, 21 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63235