https://www.taxtmi.com/circulars?id=65342 The circular clarifies that the statutory time limit for refund applications does not apply to refunds of excess balance in the electronic cash ledger; unjust enrichment certification is not required for such refunds; TDS/TCS credits in the electronic cash ledger are equivalent to cash and unutilized balances may be refunded; and for deemed export refunds the relevant date is the date the supplier files the return relating to those supplies. en-us Fri, 03 Dec 2021 00:00:00 +0530 Mon, 17 Jan 2022 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65342 The circular clarifies that the statutory time limit for refund applications does not apply to refunds of excess balance in the electronic cash ledger; unjust enrichment certification is not required for such refunds; TDS/TCS credits in the electronic cash ledger are equivalent to cash and unutilized balances may be refunded; and for deemed export refunds the relevant date is the date the supplier files the return relating to those supplies. Circulars GST - States Fri, 03 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65342