https://www.taxtmi.com/circulars?id=63238 With effect from 26.09.2019 all specified refund categories must be filed and processed electronically through FORM GST RFD-01; ARN is generated only after required uploads and ledger debits, after which the application is electronically transferred to the proper officer and the 15 day period to issue acknowledgement or deficiency runs from the ARN date. Provisional refunds (up to 90%) and final sanctions follow statutory rules; portal calculations for unutilized ITC refunds use the statutory formula, ledger balances and prescribed debit order, requiring GSTR 2A and Annexure B invoice statements; disbursement is by PFMS to validated bank accounts and interest applies if refunds exceed 60 days. en-us Thu, 21 Nov 2019 00:00:00 +0530 Wed, 11 Feb 2026 15:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63238 With effect from 26.09.2019 all specified refund categories must be filed and processed electronically through FORM GST RFD-01; ARN is generated only after required uploads and ledger debits, after which the application is electronically transferred to the proper officer and the 15 day period to issue acknowledgement or deficiency runs from the ARN date. Provisional refunds (up to 90%) and final sanctions follow statutory rules; portal calculations for unutilized ITC refunds use the statutory formula, ledger balances and prescribed debit order, requiring GSTR 2A and Annexure B invoice statements; disbursement is by PFMS to validated bank accounts and interest applies if refunds exceed 60 days. Circulars GST - States Thu, 21 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63238