Clarification issued on certain issues related to refund under GST: CBIC Circular
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- Last Updated on 24 February, 2026
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Circular No. 166/22/2021-GST Dated November 17th, 2021
The CBIC has issued clarification with respect to several issued related to refund of excess balance in cash ledger such as time limit for filing application, refund of TDS/TCS balance in cash ledger, requirement of certificate etc.
It has been clarified that time limit of filing refund application prescribed in sub-section (1) of section 54 of the CGST Act would not be applicable in cases of refund of excess balance in electronic cash ledger. Moreover, certification/declaration 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. Also, the refund of TDS/TCS deposited in electronic cash ledger which remains unutilized can be claimed as excess balance in cash ledger.
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