Clarification on certain refund related issues

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....x 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 provisions of the law across field formations, the Commissioner, State Tax....

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....hed 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 for not passing the incidence of tax to any other person is not required in cases of refund of excess balance in electronic cash ledger as unjust enrichment clause is not applicable in such cases. 3. Whether r....

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.... cash ledger, as per his choice and availability of balance in the said ledgers. Any amount, which remains unutilized in electronic cash ledger, after discharge of tax dues and other dues payable under DGST Act and rules made thereunder, can be refunded to the registered person as excess balance in electronic cash ledger in accordance with the proviso to sub-section (1) of section 54, read with s....