https://www.taxtmi.com/circulars?id=65364 Refunds of excess balance in electronic cash ledger are not subject to the time limit in section 54(1) and do not require unjust enrichment certification. TDS/TCS credited to the electronic cash ledger is equivalent to cash and may be used or refunded as excess balance after discharge of dues. For supplies regarded as deemed exports, the relevant date for refund claims is the date the supplier furnishes the return relating to those supplies. en-us Wed, 24 Nov 2021 00:00:00 +0530 Fri, 21 Jan 2022 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65364 Refunds of excess balance in electronic cash ledger are not subject to the time limit in section 54(1) and do not require unjust enrichment certification. TDS/TCS credited to the electronic cash ledger is equivalent to cash and may be used or refunded as excess balance after discharge of dues. For supplies regarded as deemed exports, the relevant date for refund claims is the date the supplier furnishes the return relating to those supplies. Circulars GST - States Wed, 24 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65364