GST
Portal steps for a cash ledger refund
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Facts
Go to Services > Refunds > Application for Refund, choose Excess Balance in Electronic Cash Ledger, enter the amount by head (IGST, CGST, SGST, cess) not exceeding the balance, select a validated bank account, upload any documents, and file with DSC or EVC.
Provisions and law
- Rule 89, CGST Rules 2017Application for refund in RFD-01 with the prescribed statements
- Sec 49(6), CGST Act 2017Balance left in the cash or credit ledger after paying dues may be refunded under Sec 54
Analysis
On filing, an ARN is generated and the claimed amount is debited from the cash ledger. If the claim is later rejected, it is re-credited. Claims of ₹50 crore or more need an LEI number.
Conclusion
- Log in and open Services > Refunds > Application for Refund
- Select Excess Balance in Electronic Cash Ledger and create the application
- Enter amounts by head and select the bank account
- Upload supporting documents and file with DSC or EVC
- Note the ARN and check the ledger debit
A Savvy can do this for you
Refund of excess cash ledger balance
₹1,999
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