Taxpayers required to submit rectified refund application with earlier ARN against deficiency memo, clarifies CBIC
(Date: 26/10/2018)
The GST portal does not allow a taxpayer to file a fresh application for refund, once a deficiency memo has been issued against an earlier refund application. Therefore, the CBIC has clarified that the taxpayers would be required to submit the rectified refund application under the earlier Application Reference Number (ARN) only, till the time such facility is developed.