https://www.taxtmi.com/circulars?id=71625 Where a FORM GST RFD-03 deficiency memo is issued, a rectified GST refund claim must be filed under the original ARN because the portal does not permit a fresh claim for the same period; the electronic credit ledger is not re-credited. IGST export-refund eligibility remains available to EPCG exporters receiving capital goods through specified imports or domestic procurement, while other importers under the relevant notifications are excluded after 9 October 2018. en-us Tue, 23 Apr 2019 00:00:00 +0530 Sat, 17 Oct 2026 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71625 Where a FORM GST RFD-03 deficiency memo is issued, a rectified GST refund claim must be filed under the original ARN because the portal does not permit a fresh claim for the same period; the electronic credit ledger is not re-credited. IGST export-refund eligibility remains available to EPCG exporters receiving capital goods through specified imports or domestic procurement, while other importers under the relevant notifications are excluded after 9 October 2018. Circulars GST - States Tue, 23 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71625