https://www.taxtmi.com/circulars?id=63298 Electronic submission and end-to-end processing of refund applications is mandated through FORM GST RFD-01 from 26.09.2019. ARN is generated only after complete filing and uploads and constitutes the date of filing for timelines; applications are electronically routed to the jurisdictional proper officer and may be reassigned within three working days. Acknowledgement or deficiency memo must be issued within 15 days of ARN. Provisional refunds (generally 90%) and final adjudication follow prescribed forms and recovery mechanisms; disbursement is effected via PFMS after bank validation and unique assessee code creation. en-us Mon, 02 Dec 2019 00:00:00 +0530 Tue, 10 Dec 2019 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63298 Electronic submission and end-to-end processing of refund applications is mandated through FORM GST RFD-01 from 26.09.2019. ARN is generated only after complete filing and uploads and constitutes the date of filing for timelines; applications are electronically routed to the jurisdictional proper officer and may be reassigned within three working days. Acknowledgement or deficiency memo must be issued within 15 days of ARN. Provisional refunds (generally 90%) and final adjudication follow prescribed forms and recovery mechanisms; disbursement is effected via PFMS after bank validation and unique assessee code creation. Circulars GST - States Mon, 02 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63298