https://www.taxtmi.com/article/detailed?id=9214 Issuance of a deficiency memo under the GST refund rules often compels taxpayers to resubmit a fresh refund application, which administrative practice and certain circulars treat as restarting the statutory limitation period, thereby risking time barred claims. The rules implicated include acknowledgement and scrutiny under rule 90, recredit to the electronic credit ledger under rule 93(1), and notice procedures under rule 94(3). The article warns that technical or format deficiencies enforced by circulars can prejudice taxpayers and recommends filing early, adhering to master circular formats, and seeking clarification that limitation runs from the original filing when substantive entitlement is unaffected. en-us Tue, 26 May 2020 13:08:13 +0530 Tue, 26 May 2020 13:08:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9214 Issuance of a deficiency memo under the GST refund rules often compels taxpayers to resubmit a fresh refund application, which administrative practice and certain circulars treat as restarting the statutory limitation period, thereby risking time barred claims. The rules implicated include acknowledgement and scrutiny under rule 90, recredit to the electronic credit ledger under rule 93(1), and notice procedures under rule 94(3). The article warns that technical or format deficiencies enforced by circulars can prejudice taxpayers and recommends filing early, adhering to master circular formats, and seeking clarification that limitation runs from the original filing when substantive entitlement is unaffected. Articles Goods and Services Tax - GST Tue, 26 May 2020 13:08:13 +0530 https://www.taxtmi.com/article/detailed?id=9214