https://www.taxtmi.com/manuals?id=7654 The GST refund procedure designates the Deputy/Assistant Commissioner as the Proper Officer to receive FORM GST RFD-01 applications, issue acknowledgements, Deficiency Memos, provisional orders and final sanction/payment orders. Acknowledgement or Deficiency Memo must be issued within fifteen days of ARN; an acknowledgement prevents later Deficiency Memos. Deficiency Memos require refiling and pause the two year limitation period. Provisional refunds of unutilized ITC may be granted subject to Rule 91 and ledger re credits or adjustments are effected through prescribed forms where excess refunds are identified. en-us Tue, 25 Feb 2025 15:36:00 +0530 Mon, 10 Mar 2025 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7654 The GST refund procedure designates the Deputy/Assistant Commissioner as the Proper Officer to receive FORM GST RFD-01 applications, issue acknowledgements, Deficiency Memos, provisional orders and final sanction/payment orders. Acknowledgement or Deficiency Memo must be issued within fifteen days of ARN; an acknowledgement prevents later Deficiency Memos. Deficiency Memos require refiling and pause the two year limitation period. Provisional refunds of unutilized ITC may be granted subject to Rule 91 and ledger re credits or adjustments are effected through prescribed forms where excess refunds are identified. Manuals GST Tue, 25 Feb 2025 15:36:00 +0530 https://www.taxtmi.com/manuals?id=7654