https://www.taxtmi.com/circulars?id=65378 The circular clarifies that the time limit in section 54(1) does not apply to refunds of excess balances in the electronic cash ledger and that unjust enrichment certification under Rule 89(2)(l)/(m) is not required for such refunds; TDS/TCS credits credited to the electronic cash ledger are treated as cash and refundable if unutilized per the proviso to section 54(1) read with section 49(6); for deemed exports, the relevant date for refund is the date the supplier files the return related to those supplies under Explanation (2)(b) to section 54. en-us Thu, 18 Nov 2021 00:00:00 +0530 Sat, 29 Jan 2022 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65378 The circular clarifies that the time limit in section 54(1) does not apply to refunds of excess balances in the electronic cash ledger and that unjust enrichment certification under Rule 89(2)(l)/(m) is not required for such refunds; TDS/TCS credits credited to the electronic cash ledger are treated as cash and refundable if unutilized per the proviso to section 54(1) read with section 49(6); for deemed exports, the relevant date for refund is the date the supplier files the return related to those supplies under Explanation (2)(b) to section 54. Circulars GST - States Thu, 18 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65378