https://www.taxtmi.com/circulars?id=65406 The circular instructs uniform application: the time limit in section 54(1) does not apply to refunds of excess electronic cash ledger balances, and Rule 89(2)(l)/(m) certifications required for unjust enrichment are not needed for such refunds. TDS/TCS amounts credited to the electronic cash ledger are treated as cash deposits, usable at the registered person's option, and any unutilized balance is refundable under 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 for those supplies. en-us Fri, 19 Nov 2021 00:00:00 +0530 Wed, 16 Feb 2022 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65406 The circular instructs uniform application: the time limit in section 54(1) does not apply to refunds of excess electronic cash ledger balances, and Rule 89(2)(l)/(m) certifications required for unjust enrichment are not needed for such refunds. TDS/TCS amounts credited to the electronic cash ledger are treated as cash deposits, usable at the registered person's option, and any unutilized balance is refundable under 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 for those supplies. Circulars GST - States Fri, 19 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65406