https://www.taxtmi.com/circulars?id=71437 GST refund claims must be filed electronically in FORM GST RFD-01 for eligible categories, with prescribed electronic statements, undertakings and supporting records and without physical submission. An Application Reference Number is generated only after completion and relevant ledger debit, marks the filing date, and triggers electronic transfer to the jurisdictional officer. Within fifteen days, the officer must issue either an acknowledgement or a deficiency memo. A deficiency stops processing, automatically restores debited credit or cash, and requires a corrected fresh application. Refund payments under every tax head are issued by the single assigned tax authority after bank-account validation. en-us Tue, 10 Dec 2019 00:00:00 +0530 Thu, 24 Sep 2026 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71437 GST refund claims must be filed electronically in FORM GST RFD-01 for eligible categories, with prescribed electronic statements, undertakings and supporting records and without physical submission. An Application Reference Number is generated only after completion and relevant ledger debit, marks the filing date, and triggers electronic transfer to the jurisdictional officer. Within fifteen days, the officer must issue either an acknowledgement or a deficiency memo. A deficiency stops processing, automatically restores debited credit or cash, and requires a corrected fresh application. Refund payments under every tax head are issued by the single assigned tax authority after bank-account validation. Circulars GST - States Tue, 10 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71437