https://www.taxtmi.com/circulars?id=71152 Bihar's GST refund framework requires specified refund claims to be filed and processed electronically through FORM GST RFD-01. ARN generation marks filing after required uploads and ledger debit, and starts the period for electronic acknowledgement or deficiency memo. Deficiencies require a fresh claim and automatic re-credit of debited amounts. The assigned tax authority issues sanction and payment orders for all tax heads, with payment routed through PFMS after bank-account validation. Unutilized ITC refunds depend on prescribed records, eligibility, credit-ledger balances and formula-based limits; rejected ITC may be re-credited subject to an undertaking against appeal or final appellate resolution. en-us Tue, 28 Apr 2020 00:00:00 +0530 Sat, 05 Sep 2026 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71152 Bihar's GST refund framework requires specified refund claims to be filed and processed electronically through FORM GST RFD-01. ARN generation marks filing after required uploads and ledger debit, and starts the period for electronic acknowledgement or deficiency memo. Deficiencies require a fresh claim and automatic re-credit of debited amounts. The assigned tax authority issues sanction and payment orders for all tax heads, with payment routed through PFMS after bank-account validation. Unutilized ITC refunds depend on prescribed records, eligibility, credit-ledger balances and formula-based limits; rejected ITC may be re-credited subject to an undertaking against appeal or final appellate resolution. Circulars GST - States Tue, 28 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71152