https://www.taxtmi.com/circulars?id=63345 From 26.09.2019 all specified categories of GST refund applications must be filed and processed electronically through FORM GST RFD-01 on the common portal; ARN is generated only after completion of filing, uploads and required ledger debits. Applications are forwarded electronically to the jurisdictional proper officer who must issue FORM GST RFD-02 or FORM GST RFD-03 within 15 days; provisional refunds (typically 90%) and final orders follow prescribed rules, disbursement is effected via PFMS after bank validation, interest accrues if refund is not credited within 60 days, and specific documentation and computation rules apply for ITC, compensation cess, deemed exports, inverted duty refunds and other categories. en-us Tue, 10 Dec 2019 00:00:00 +0530 Wed, 25 Dec 2019 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63345 From 26.09.2019 all specified categories of GST refund applications must be filed and processed electronically through FORM GST RFD-01 on the common portal; ARN is generated only after completion of filing, uploads and required ledger debits. Applications are forwarded electronically to the jurisdictional proper officer who must issue FORM GST RFD-02 or FORM GST RFD-03 within 15 days; provisional refunds (typically 90%) and final orders follow prescribed rules, disbursement is effected via PFMS after bank validation, interest accrues if refund is not credited within 60 days, and specific documentation and computation rules apply for ITC, compensation cess, deemed exports, inverted duty refunds and other categories. Circulars GST - States Tue, 10 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63345