https://www.taxtmi.com/circulars?id=71437 Electronic GST refund administration requires online filing in FORM GST RFD-01, electronic upload of prescribed material, and no physical submission. ARN generation is the filing date and starts the fifteen-day period for electronic acknowledgement or deficiency memo. A deficiency memo requires a fresh claim and automatically restores debited ledger amounts. Refunds may be provisionally sanctioned after excluding prima facie inadmissible amounts, while excess provisional refunds require notice, adjudication and recovery procedures. Assigned officers issue sanction and payment orders for all tax heads, with bank-account validation preceding disbursement. Unutilized ITC refunds are subject to prescribed evidence, formula limits, ledger balances and debit rules. 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 Electronic GST refund administration requires online filing in FORM GST RFD-01, electronic upload of prescribed material, and no physical submission. ARN generation is the filing date and starts the fifteen-day period for electronic acknowledgement or deficiency memo. A deficiency memo requires a fresh claim and automatically restores debited ledger amounts. Refunds may be provisionally sanctioned after excluding prima facie inadmissible amounts, while excess provisional refunds require notice, adjudication and recovery procedures. Assigned officers issue sanction and payment orders for all tax heads, with bank-account validation preceding disbursement. Unutilized ITC refunds are subject to prescribed evidence, formula limits, ledger balances and debit rules. Circulars GST - States Tue, 10 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71437