https://www.taxtmi.com/circulars?id=71764 Electronic GST refund applications in FORM GST RFD-01 are filed, supported and processed through the common portal without physical submission. ARN generation marks the filing date, from which the proper officer must issue an electronic acknowledgement or deficiency memo within 15 days. Deficiency memos stop processing, automatically restore debited ledger amounts, and require a fresh application. Refund disbursement is made for all tax heads by the assigned officer after bank-account validation. Unutilized input tax credit claims are limited by statutory formulae, ledger balances and prescribed documentation, while rejected ineligible credit may entail recovery proceedings and conditional ledger re-credit. en-us Thu, 05 Mar 2020 00:00:00 +0530 Tue, 27 Oct 2026 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71764 Electronic GST refund applications in FORM GST RFD-01 are filed, supported and processed through the common portal without physical submission. ARN generation marks the filing date, from which the proper officer must issue an electronic acknowledgement or deficiency memo within 15 days. Deficiency memos stop processing, automatically restore debited ledger amounts, and require a fresh application. Refund disbursement is made for all tax heads by the assigned officer after bank-account validation. Unutilized input tax credit claims are limited by statutory formulae, ledger balances and prescribed documentation, while rejected ineligible credit may entail recovery proceedings and conditional ledger re-credit. Circulars GST - States Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71764