https://www.taxtmi.com/circulars?id=69471 The circular clarifies that the time limit in section 54(1) does not apply to refunds of excess electronic cash ledger balances; certification under Rule 89(2)(l)/(m) is not required as unjust enrichment is inapplicable; TDS/TCS credits in the electronic cash ledger are equivalent to cash, may be utilised from cash or credit ledger as chosen, and unutilised cash ledger balances are refundable under the proviso to section 54(1) read with section 49(6); for deemed exports, the relevant date for refund is the date the supplier's return relating to such deemed exports is furnished, applicable whether supplier or recipient files the claim. en-us Tue, 23 Nov 2021 00:00:00 +0530 Thu, 19 Mar 2026 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69471 The circular clarifies that the time limit in section 54(1) does not apply to refunds of excess electronic cash ledger balances; certification under Rule 89(2)(l)/(m) is not required as unjust enrichment is inapplicable; TDS/TCS credits in the electronic cash ledger are equivalent to cash, may be utilised from cash or credit ledger as chosen, and unutilised cash ledger balances are refundable under the proviso to section 54(1) read with section 49(6); for deemed exports, the relevant date for refund is the date the supplier's return relating to such deemed exports is furnished, applicable whether supplier or recipient files the claim. Circulars GST - States Tue, 23 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69471