https://www.taxtmi.com/circulars?id=65530 Refunds of excess balances in the electronic cash ledger are not governed by the time limit in section 54(1); unjust enrichment declarations under Rule 89(2)(l)/(m) are not required for such refunds. TDS/TCS credits in the electronic cash ledger are equivalent to cash deposits and any unutilised amounts after discharge of dues are refundable as excess cash ledger balance 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 relating to those supplies. en-us Thu, 09 Dec 2021 00:00:00 +0530 Tue, 26 Apr 2022 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65530 Refunds of excess balances in the electronic cash ledger are not governed by the time limit in section 54(1); unjust enrichment declarations under Rule 89(2)(l)/(m) are not required for such refunds. TDS/TCS credits in the electronic cash ledger are equivalent to cash deposits and any unutilised amounts after discharge of dues are refundable as excess cash ledger balance 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 relating to those supplies. Circulars GST - States Thu, 09 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65530