Clarification on certain refund related issues

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....ATE TAX Circular No: 06/2022(2021) - TNGST (PP6/GST-15003/28/2021) Dated: 25.04.2022 Sub: Clarification on certain refund related issues- reg. Ref : Circular No. 166/22/2021-GST, dated 17.11.2021 issued by Ministry of Finance, Department of Revenue, Government of India, New Delhi Various representations have been received from taxpayers and other stakeholders seeking clarificatio....

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.... time period, within which an application for refund can be filed, would not be applicable in cases of refund of excess balance in electronic cash ledger. 2. Whether certification/ declaration under Rule 89(2)(l) or 89(2)(m) of  TNGST Rules, 2017 is required to be furnished along with the application for refund of excess balance in electronic cash ledger? No,....

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....ivalent to cash deposited in electronic cash ledger. It is not mandatory for the registered person to utilise the TDS/TCS amount credited 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....

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....f return filed by the recipient will be relevant for the purpose of determining relevant date for such refunds? Clause (b) of Explanation (2) under Section 54 of  TNGST 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....