https://www.taxtmi.com/circulars?id=71003 Excess electronic cash ledger balance may be refunded without applying the period for filing refund applications or requiring certification or declaration on non-passing of tax incidence. TDS/TCS credited to the electronic cash ledger is treated as cash deposited and need not be used exclusively for tax liability; unutilised balances remaining after payment of dues may be claimed as refund. For deemed export tax refunds, the relevant date is the date on which the supplier files the return relating to the supplies, whether the claim is filed by the supplier or recipient. en-us Wed, 29 Dec 2021 00:00:00 +0530 Thu, 27 Aug 2026 11:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71003 Excess electronic cash ledger balance may be refunded without applying the period for filing refund applications or requiring certification or declaration on non-passing of tax incidence. TDS/TCS credited to the electronic cash ledger is treated as cash deposited and need not be used exclusively for tax liability; unutilised balances remaining after payment of dues may be claimed as refund. For deemed export tax refunds, the relevant date is the date on which the supplier files the return relating to the supplies, whether the claim is filed by the supplier or recipient. Circulars GST - States Wed, 29 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71003