https://www.taxtmi.com/circulars?id=63418 From 26.09.2019 all refund claims must be filed electronically in FORM GST RFD-01 with specified online statements, undertakings and supporting uploads; an ARN is generated only after complete filing and triggers electronic transfer to the jurisdictional proper officer. The portal computes refundable ITC per rule 89, debits credit ledgers in a prescribed order, and acknowledges or issues a deficiency memo within 15 days. Provisional refunds of 90% are permitted under rule 91, final orders use FORM GST RFD-06, disbursements (single authority per assignment) occur via PFMS after bank validation, and timelines are set to avoid interest liabilities. en-us Mon, 23 Dec 2019 00:00:00 +0530 Mon, 20 Jan 2020 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63418 From 26.09.2019 all refund claims must be filed electronically in FORM GST RFD-01 with specified online statements, undertakings and supporting uploads; an ARN is generated only after complete filing and triggers electronic transfer to the jurisdictional proper officer. The portal computes refundable ITC per rule 89, debits credit ledgers in a prescribed order, and acknowledges or issues a deficiency memo within 15 days. Provisional refunds of 90% are permitted under rule 91, final orders use FORM GST RFD-06, disbursements (single authority per assignment) occur via PFMS after bank validation, and timelines are set to avoid interest liabilities. Circulars GST - States Mon, 23 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63418