https://www.taxtmi.com/circulars?id=70768 GST refund allowed in appeal or another forum after rejection in FORM GST RFD-06 requires a fresh FORM GST RFD-01 application under the category for assessment, provisional assessment, appeal or other order. The claimant need not re-debit the electronic credit ledger, as the original debit remains unrecredited during the appeal. The proper officer sanctions the allowed amount through FORM GST RFD-06 and FORM GST RFD-05, while any amount remaining rejected is re-credited subject to prescribed safeguards. en-us Wed, 16 Oct 2019 00:00:00 +0530 Tue, 11 Aug 2026 18:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70768 GST refund allowed in appeal or another forum after rejection in FORM GST RFD-06 requires a fresh FORM GST RFD-01 application under the category for assessment, provisional assessment, appeal or other order. The claimant need not re-debit the electronic credit ledger, as the original debit remains unrecredited during the appeal. The proper officer sanctions the allowed amount through FORM GST RFD-06 and FORM GST RFD-05, while any amount remaining rejected is re-credited subject to prescribed safeguards. Circulars GST - States Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70768