https://www.taxtmi.com/manuals?id=7651 Claimants must file FORM GST RFD-01 on the common portal with prescribed supporting documents; applications with deficiency memos must be refiled. Refunds claimed from the Electronic Cash Ledger require prior debit of that ledger and are credited to bank accounts on sanction, with rejected amounts restored by FORM GST PMT-03. ITC refunds require debit of the Electronic Credit Ledger at filing, and erroneous cash refunds are re credited to the credit ledger after taxpayer deposit via FORM GST DRC-03 and an administrative order in FORM GST PMT-03A. Applicants must have furnished due GSTR-1 and GSTR-3B returns except specified categories, and unregistered persons follow a special submission process; RFD-01 may be withdrawn before sanction with ledger reversals. en-us Tue, 25 Feb 2025 15:30:00 +0530 Wed, 05 Mar 2025 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7651 Claimants must file FORM GST RFD-01 on the common portal with prescribed supporting documents; applications with deficiency memos must be refiled. Refunds claimed from the Electronic Cash Ledger require prior debit of that ledger and are credited to bank accounts on sanction, with rejected amounts restored by FORM GST PMT-03. ITC refunds require debit of the Electronic Credit Ledger at filing, and erroneous cash refunds are re credited to the credit ledger after taxpayer deposit via FORM GST DRC-03 and an administrative order in FORM GST PMT-03A. Applicants must have furnished due GSTR-1 and GSTR-3B returns except specified categories, and unregistered persons follow a special submission process; RFD-01 may be withdrawn before sanction with ledger reversals. Manuals GST Tue, 25 Feb 2025 15:30:00 +0530 https://www.taxtmi.com/manuals?id=7651