https://www.taxtmi.com/circulars?id=63411 With effect from 26.09.2019 all refund categories specified under the APGST rules are to be filed electronically in FORM GST RFD-01 on the common portal with prescribed statements, declarations and supporting uploads; ARN generation after completion of uploads and ledger debits constitutes the date of filing and triggers electronic transfer to the jurisdictional proper officer. Acknowledgement or deficiency memo must be issued within fifteen days of ARN; provisional refund up to 90% and final sanction procedures are provided, and sanctioned refunds for all tax heads shall be disbursed through PFMS after bank validation, with unified disbursement by Central or State/UT officers as per assignment. en-us Fri, 10 Jan 2020 00:00:00 +0530 Sat, 18 Jan 2020 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63411 With effect from 26.09.2019 all refund categories specified under the APGST rules are to be filed electronically in FORM GST RFD-01 on the common portal with prescribed statements, declarations and supporting uploads; ARN generation after completion of uploads and ledger debits constitutes the date of filing and triggers electronic transfer to the jurisdictional proper officer. Acknowledgement or deficiency memo must be issued within fifteen days of ARN; provisional refund up to 90% and final sanction procedures are provided, and sanctioned refunds for all tax heads shall be disbursed through PFMS after bank validation, with unified disbursement by Central or State/UT officers as per assignment. Circulars GST - States Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63411