Clarification on certain refund related issues

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.... Tax (Ref. Circular No.   166/22/2021-GST of Central Tax dated 17.11.2021) Subject: Clarification on certain refund related issues- reg. Various representations have been received from taxpayers and other stakeholders seeking clarification in respect of certain issues relating to refund. The issues have been examined. In order to ensure uniformity in the implementation of the pr....

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.... in electronic cash ledger. 2. Whether certification/ declaration under Rule 89(2)(l) or 89(2)(m) of DGST Rules, 2017 is required to be furnished along with the application for refund of excess balance in electronic cash ledger? No, furnishing of certification/ declaration under Rule 89(2)(l) or 89(2)(m) of the DGST Rules, 2017 f....

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....ed to his electronic cash ledger only for the purpose for discharging tax liability. The registered person is at full liberty to discharge his tax liability in respect of the supplies made by him during a tax period, either through debit in electronic credit ledger or through debit in electronic cash ledger, as per his choice and availability of balance in the said ledgers. Any amount, which re....

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....tion (2) under Section 54 of DGST Act reads as under: "(b) in the case of supply of goods regarded as deemed exports where a refund of tax paid is available in respect of the goods, the date on which the return relating to such deemed exports is furnished;" On perusal of the above, it is clear that clause (b) of Explanation (2) under section 54 of the DGST ....