https://www.taxtmi.com/manuals?id=2541 GST refund provisions create a standardised, time bound, fully online claim and sanctioning mechanism covering multiple scenarios: exports (with or without tax), supplies to SEZs (with payment or under bond/LOU), deemed exports, purchases by international organisations and embassies, provisional assessment finalisation, excess electronic cash ledger balances, refunds following judicial or appellate directions, advance payment tax on supplies not provided, and reclassification between intra State and inter State supplies; the Ready Reckoner treats the enumerated situations as indicative. en-us Wed, 29 Mar 2023 12:46:00 +0530 Tue, 18 Mar 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2541 GST refund provisions create a standardised, time bound, fully online claim and sanctioning mechanism covering multiple scenarios: exports (with or without tax), supplies to SEZs (with payment or under bond/LOU), deemed exports, purchases by international organisations and embassies, provisional assessment finalisation, excess electronic cash ledger balances, refunds following judicial or appellate directions, advance payment tax on supplies not provided, and reclassification between intra State and inter State supplies; the Ready Reckoner treats the enumerated situations as indicative. Manuals GST Wed, 29 Mar 2023 12:46:00 +0530 https://www.taxtmi.com/manuals?id=2541