Clarification on certain refund related issues-reg

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....ar, Patna. To, All Additional Commissioner, All Circle Incharge, Bihar. Madam/Sir, Subject: Clarification on certain refund related issues-reg. Ref: CBIC Circular No.166/22/2021-GST, dated the 17th November, 2021 Various queries have been raised from taxpayers and other stakeholders seeking clarification in respect of certain issues relating to refund. The....

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....und of excess balance in electronic cash ledger. 2. Whether certification/ declaration under Rule 89(2)(1) or 89(2)(m) of BGST 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)(1) or 89(2)(m) of the BGST Rules, 2017 for not passing the incidence of tax to ....

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....rty 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 remains unutilized in electronic cash ledger, after discharge of tax dues and other dues payable under BGST Act and rules ma....

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....he 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 BGST Act is applicable for determining relevant date in respect of refund of amount of tax paid on the supply of goods regarded as deemed exports, irrespective of the fact whether the refund claim is filed by the su....