https://www.taxtmi.com/circulars?id=65302 Refunds of excess balances in the electronic cash ledger are not subject to the time limit in sub section (1) of section 54 and do not require unjust enrichment certification under Rule 89(2)(l)/(m). TDS/TCS amounts credited to the electronic cash ledger are equivalent to cash, may be utilised at the registered person's choice, and any unutilised amount may be refunded under the proviso to sub section (1) of section 54 read with sub section (6) of section 49. For deemed export supplies, the relevant date for refund is the date the supplier files the return relating to those supplies. en-us Tue, 07 Dec 2021 00:00:00 +0530 Mon, 20 Dec 2021 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65302 Refunds of excess balances in the electronic cash ledger are not subject to the time limit in sub section (1) of section 54 and do not require unjust enrichment certification under Rule 89(2)(l)/(m). TDS/TCS amounts credited to the electronic cash ledger are equivalent to cash, may be utilised at the registered person's choice, and any unutilised amount may be refunded under the proviso to sub section (1) of section 54 read with sub section (6) of section 49. For deemed export supplies, the relevant date for refund is the date the supplier files the return relating to those supplies. Circulars GST - States Tue, 07 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65302