https://www.taxtmi.com/circulars?id=63816 The Circular mandates a fully electronic refund workflow via FORM GST RFD-01 on the common portal: applicants must complete online statements, undertakings and uploads before generation of an ARN, which constitutes the date of filing and triggers electronic transfer to the jurisdictional proper officer. The portal issues electronic acknowledgement (FORM GST RFD-02) or deficiency memo (FORM GST RFD-03) within the prescribed period from ARN; deficiency requires refiling as a fresh application with automatic re credit of debited ledgers. Disbursement of sanctioned refunds is effected through PFMS after bank account validation, with procedures for provisional refunds, show cause/adjudication, re crediting ineligible ITC, documentation requirements, and ledger debit mechanics via FORM GST DRC 03 where applicable. en-us Thu, 21 Nov 2019 00:00:00 +0530 Wed, 29 Apr 2020 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63816 The Circular mandates a fully electronic refund workflow via FORM GST RFD-01 on the common portal: applicants must complete online statements, undertakings and uploads before generation of an ARN, which constitutes the date of filing and triggers electronic transfer to the jurisdictional proper officer. The portal issues electronic acknowledgement (FORM GST RFD-02) or deficiency memo (FORM GST RFD-03) within the prescribed period from ARN; deficiency requires refiling as a fresh application with automatic re credit of debited ledgers. Disbursement of sanctioned refunds is effected through PFMS after bank account validation, with procedures for provisional refunds, show cause/adjudication, re crediting ineligible ITC, documentation requirements, and ledger debit mechanics via FORM GST DRC 03 where applicable. Circulars GST - States Thu, 21 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63816