https://www.taxtmi.com/circulars?id=65246 The Board clarifies that the time limit for filing refund applications does not apply to refunds of excess electronic cash ledger balances; certification to guard against unjust enrichment is unnecessary for such refunds. TDS/TCS amounts credited to the electronic cash ledger are treated as cash, may be utilised or refunded, and unutilised balances can be refunded per the refund proviso and related ledger provisions. For deemed export supplies, the relevant date for refund of tax paid is the date of the return furnished by the supplier, since the supplier pays the tax in his return. en-us Fri, 26 Nov 2021 00:00:00 +0530 Sat, 27 Nov 2021 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65246 The Board clarifies that the time limit for filing refund applications does not apply to refunds of excess electronic cash ledger balances; certification to guard against unjust enrichment is unnecessary for such refunds. TDS/TCS amounts credited to the electronic cash ledger are treated as cash, may be utilised or refunded, and unutilised balances can be refunded per the refund proviso and related ledger provisions. For deemed export supplies, the relevant date for refund of tax paid is the date of the return furnished by the supplier, since the supplier pays the tax in his return. Circulars GST - States Fri, 26 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65246