https://www.taxtmi.com/circulars?id=66579 Applications for refund of excess balance in the electronic cash ledger are not subject to the time limit in section 54(1); unjust enrichment certifications under rule 89(2)(l)/(m) are not required; TDS/TCS credited to the electronic cash ledger is equivalent to cash and may be used at the registered person's option, and any unutilised balance after discharge of dues is refundable under the proviso to section 54(1) read with section 49(6). For deemed exports, the relevant date for refund is the date of filing of the supplier's return under Explanation (2)(b) to section 54. en-us Tue, 17 May 2022 00:00:00 +0530 Fri, 07 Jul 2023 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66579 Applications for refund of excess balance in the electronic cash ledger are not subject to the time limit in section 54(1); unjust enrichment certifications under rule 89(2)(l)/(m) are not required; TDS/TCS credited to the electronic cash ledger is equivalent to cash and may be used at the registered person's option, and any unutilised balance after discharge of dues is refundable under the proviso to section 54(1) read with section 49(6). For deemed exports, the relevant date for refund is the date of filing of the supplier's return under Explanation (2)(b) to section 54. Circulars GST - States Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66579