https://www.taxtmi.com/circulars?id=65640 Refunds of excess balance in the electronic cash ledger are not subject to the time limit in section 54(1) and do not require unjust enrichment certification under the refund rules. TDS/TCS amounts credited to the electronic cash ledger are equivalent to cash deposits, may be used at the taxpayer's choice to discharge liabilities from credit or cash ledgers, and any unutilised amount may be refunded as excess balance. For deemed exports, the relevant date for refund is the date of the return relating to those supplies, typically the supplier's return when the supplier pays the tax. en-us Mon, 25 Apr 2022 00:00:00 +0530 Fri, 03 Jun 2022 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65640 Refunds of excess balance in the electronic cash ledger are not subject to the time limit in section 54(1) and do not require unjust enrichment certification under the refund rules. TDS/TCS amounts credited to the electronic cash ledger are equivalent to cash deposits, may be used at the taxpayer's choice to discharge liabilities from credit or cash ledgers, and any unutilised amount may be refunded as excess balance. For deemed exports, the relevant date for refund is the date of the return relating to those supplies, typically the supplier's return when the supplier pays the tax. Circulars GST - States Mon, 25 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65640