https://www.taxtmi.com/manuals?id=2570 Advance tax deposited by a casual or non resident taxable person shall not be refunded unless all returns required for the entire registration period have been furnished; refunds after adjustment of tax payable must be claimed in the last return and by filing Form GST RFD-01 electronically with Aadhar authentication. Circular guidance mandates furnishing all due periodic returns in the applicable return forms before filing a refund claim, except for specified classes of taxpayers who follow alternative return requirements. Declarations or certificates regarding non passing of tax incidence are required or excepted according to prescribed thresholds and specified refund categories. en-us Tue, 04 Apr 2023 13:28:00 +0530 Fri, 21 Mar 2025 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2570 Advance tax deposited by a casual or non resident taxable person shall not be refunded unless all returns required for the entire registration period have been furnished; refunds after adjustment of tax payable must be claimed in the last return and by filing Form GST RFD-01 electronically with Aadhar authentication. Circular guidance mandates furnishing all due periodic returns in the applicable return forms before filing a refund claim, except for specified classes of taxpayers who follow alternative return requirements. Declarations or certificates regarding non passing of tax incidence are required or excepted according to prescribed thresholds and specified refund categories. Manuals GST Tue, 04 Apr 2023 13:28:00 +0530 https://www.taxtmi.com/manuals?id=2570