CBIC lays down procedure for electronic submission/processing of refund applications

CBIC issues clarification on fully electronic refund process through FORM GST RFD-01 and single disbursement; Lays down the procedure for electronic submission and processing of refund applications in supersession of earlier Circulars; Explains that, since necessary capabilities for making refund procedure fully electronic have been deployed on the common portal w.e.f. September 26, 2019, the Circulars issued earlier laying down the guidelines for manual submission and proces...