GST:
- CBIC issues Clarification on GST refund related issues
- No time limit for refund of balance in electronic cash ledger and no requirement for unjust enrichment certificate for obtaining such refund even though balance in electronic cash ledger is accumulated on account of TDS, TCS Certificate.
- Relevant date for limitation period for obtaining the refund for Deemed Exports will be the date on which the return relating to such deemed exports is furnished
[Circular No. 166/22/2021-GST dtd 17th Nov, 2021]
