https://www.taxtmi.com/circulars?id=65344 The circular clarifies that the time limit in section 54(1) does not apply to refunds of excess balances in the electronic cash ledger; unjust enrichment certification under Rule 89(2)(l)/(m) is not required for such refunds; TDS/TCS amounts credited to the electronic cash ledger are equivalent to cash, may be used at the registered person's discretion and any unutilized balance is refundable; and for tax on supplies regarded as deemed exports the relevant date for refund is the date the supplier files the return related to those supplies. en-us Fri, 14 Jan 2022 00:00:00 +0530 Mon, 17 Jan 2022 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65344 The circular clarifies that the time limit in section 54(1) does not apply to refunds of excess balances in the electronic cash ledger; unjust enrichment certification under Rule 89(2)(l)/(m) is not required for such refunds; TDS/TCS amounts credited to the electronic cash ledger are equivalent to cash, may be used at the registered person's discretion and any unutilized balance is refundable; and for tax on supplies regarded as deemed exports the relevant date for refund is the date the supplier files the return related to those supplies. Circulars GST - States Fri, 14 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65344