https://www.taxtmi.com/circulars?id=65659 The time limit for filing refund applications does not apply to refunds of excess electronic cash ledger balances, and unjust enrichment certifications under the refund rules are not required for such refunds. TDS/TCS amounts credited to the electronic cash ledger are equivalent to cash and may be used at the registered person's choice; any unutilised balance after discharge of dues is refundable as excess. For deemed export supplies, the relevant date for refund is the date the return relating to those deemed exports is furnished, and this applies regardless of who files the claim, with the supplier's return being the operative date. en-us Fri, 26 Nov 2021 00:00:00 +0530 Mon, 27 May 2024 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65659 The time limit for filing refund applications does not apply to refunds of excess electronic cash ledger balances, and unjust enrichment certifications under the refund rules are not required for such refunds. TDS/TCS amounts credited to the electronic cash ledger are equivalent to cash and may be used at the registered person's choice; any unutilised balance after discharge of dues is refundable as excess. For deemed export supplies, the relevant date for refund is the date the return relating to those deemed exports is furnished, and this applies regardless of who files the claim, with the supplier's return being the operative date. Circulars GST - States Fri, 26 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65659